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营业税和增值税是两个不同的税种,均属于流转税。因此,通俗地讲,“营改增”就是将原来征收营业税的应税行为改为征收增值税。我国2011年由财政部、国家税务总局联合发文下发了关于“营改增”的试点方案,并于2012开始以上海作为试点城市实施“营改增”。随着我国社会的不断发展和科学技术的不断进步,我国经济实力得到明显提升。但是,在我国经济结构不断发展的过程中,各种征管矛盾也在进一步计划,如不能妥善处理必将导致我国经济市场的一片混乱和动荡。“营改增”的实施恰好改变了这一局面和状况。本文将以我国科技服务企业作为研究对象,对实施“营改增”税制改革后的效应进行分析,并探讨有效的应对举措,以期为促进我国税制改革、促进我国科技服务企业的进一步发展提供有价值的参考。
Sales tax and value added tax are two different taxes, all belong to the turnover tax. Therefore, to put it in a nutshell, the phrase “change by battalion” means that the taxable act of collecting sales tax should be changed to the collection of value-added tax. In 2011, China’s Ministry of Finance and the State Administration of Taxation jointly issued a pilot plan on “increasing profits and increasing profits”. Since 2012, Shanghai has been implementing a pilot program of “reforming camps and increasing profits” as a pilot city. With the continuous development of our society and the continuous improvement of science and technology, the economic strength of our country has been markedly improved. However, during the continuous development of China’s economic structure, various contradictions in administration and administration are being further planned. Failure to properly handle the chaos and turmoil that will inevitably lead to the economic market in our country. The implementation of “Camp Reform” just changed this situation and situation. This article will take our science and technology service enterprises as the research object, and analyze the effect after the implementation of the reform of “tax reform”, and discuss the effective countermeasures so as to promote the further development of China’s science and technology service enterprises in order to promote the tax system reform in our country Provide valuable reference.