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全面营改增后,整个社会交易都进入了增值税链条,涉及百家百业,政策体系十分宏大,也较为繁杂。然而只要厘清增值税政策机理,对营改增政策立法规律进行深入剖析,就如庖丁解牛,政策含义迎刃而解。同样也只有厘清增值税政策机理,对增值税规律达成共识,方能在这个前提下理解营改增、运用营改增,维护企业税收权益、实现企业税收利益最大化。一、增值税是价外税增值税是价外税的特征需要从三个方面进行把握:
After the comprehensive battalion increases and changes increase, the entire social transaction has entered the chain of value-added tax, involving hundreds of businesses. The policy system is ambitious and complicated. However, as long as we clarify the mechanism of the VAT policy and conduct an in-depth analysis of the laws and regulations governing the reform of the VAT policy, we can just as easily understand the meaning of the policy if we solve the problem. Only by clarifying the mechanism of VAT policy and reaching a consensus on the law of value added tax can we understand the reform of the camp and use the VAT reform to safeguard the tax rights and interests of enterprises so as to maximize the tax benefits of the enterprises. First, the value-added tax is the price of foreign tax Value-added tax is the characteristics of foreign tax needs to be grasped from three aspects: