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2012年开始,我国“营改增”改革逐步展开,从各试点地区来看,企业税负明显减轻,进而推动了企业设备的更新,运行效率的提升。显然,“营改增”改革的成效在统计数据中有所体现。对于统计分析工作者来说,了解“营改增”改革的进展情况及取得的成效,对于分析企业利润、税收等财务效益指标的变动,科学评价企业的经营状况有着重要的意义。
Since 2012, the reform of our country has gradually started. From the pilot areas, the corporate tax burden has been significantly reduced, which in turn has promoted the upgrading of equipment and operational efficiency of enterprises. Obviously, the effectiveness of the “reform of the battalion by reform” has been reflected in the statistics. For statistical analysts, understanding the progress and achievements made in the reform of the “tax reform” is of great significance for the analysis of changes in the financial efficiency indicators such as corporate profits and taxes, and for scientifically evaluating the operating conditions of the enterprises.