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市场经济的快速发展要求进行税务制度的改革完善,以其中营改增税制为典型代表,其对各行业领域的发展具有极大的影响。尤其当前服务行业发展中受营改增政策影响,要求在管理水平方面不断提高,通过相关税收筹划工作使经营管理活动中税收负担得以减缓,为企业创造更多的收益。本文主要对现行营改增的背景、部分服务业受营改增的影响分析以及服务业发展中可采取的税收筹划措施进行探析。
The rapid development of the market economy requires the reform and perfection of the taxation system, with tax reform as a representative of the tax reform, which has a tremendous impact on the development of various industries. In particular, in the current development of the service industry, the policy of increasing the operating income of the business sector requires that the management level be continuously improved and that the tax burden on business management activities should be mitigated through relevant tax planning so as to create more profits for the enterprise. This article mainly analyzes the background of the existing battalion reform, the impact analysis of some service industries by the increase of battalions, and the tax planning measures that can be taken in the development of service industry.