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我国营业税改征增值税(简称“营改增”)自2012年1月1日起开始试点实施,后逐步扩围,到2016年5月1日起在全国全行业实施,历时52个月,营业税正式退出历史舞台。与此同时,营改增重点解决了不同类型企业重复纳税、税负不均的主要社会问题,也为企业多元化发展提供了宏观政策支持。在当前企业多元化发展成为企业发展主要趋势的背景下,加强营改增税务管理是企业防范风险的重要基础,也为企业多元化效益提升和战略落实提供重要保障。本文在简述我国营改增发展概况的基础上,以营改增对企业多元化发展的影响为切入点,结合企业多元化发展中存在的主要税务管理问题,提出了改进对策与建议。
China’s business tax reform levy value-added tax (referred to as “camp”) from January 1, 2012 onwards since the pilot implementation, and gradually expand the scope of the May 1, 2016 onwards in the entire industry, lasted 52 Month, business tax officially withdraw from the stage of history. At the same time, the focus of business reform has solved the major social problems of repeated tax payments and tax burdens of different types of enterprises, and also provided macroeconomic policy support for the diversified development of enterprises. Under the current diversification of enterprises has become the main trend of enterprise development, strengthening tax reform and management by battalion is an important foundation for enterprises to guard against risks and also provides important guarantee for diversification of enterprises and implementation of strategies. On the basis of a brief introduction of the general situation of the camp in our country, this paper starts with the impact of camp reform on the diversification of enterprises, and puts forward some countermeasures and suggestions based on the main problems of tax management in the diversification of enterprises.