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“营改增”税制改革实行后,相关产业的税负都受到了不同程度的影响,促进了产业结构的优化和升级,也影响了不同类型企业的经营决策,所以研究“营改增”税制改革对产业发展的影响具有重大的理论和现实意义。本文首先阐述了“营改增”税制改革的相关政策,分析了“营改增”前我国产业结构的现状,然后针对“营改增”税制改革对我国行业税负及产业发展的影响,提出了不同类型企业在“营改增”背景下的决策策略。
After the tax reform was implemented, the tax burden on related industries has been affected to varying degrees, which has promoted the optimization and upgrading of industrial structure and affected the operation and decision-making of different types of enterprises. Therefore, the study of “ Increase ”The impact of tax reform on industrial development has great theoretical and practical significance. This article first elaborates the relevant policies of the reform of the tax reform in battalion and the reform of the VAT system and analyzes the status quo of the industrial structure before the reform in our country. The impact of industrial development, put forward the different types of enterprises in the “battalion change” under the background of the decision-making strategy.