营改增之后,最热门的话题莫过于税负的增减,比较增值税税负与营业税税负。作为税务师,笔者从以下五个方面对企业财务负责人进行培训、辅导和探讨,提示纳税人应客观地认识增值税的税负问题,更要关注收入、成本、利润等对企业的财务影响。一、营改增税负进行比较的逻辑矛盾尽管同一个纳税人,由缴纳营业税改成缴纳增值税,进行税负的比较,是顺理成章的事,但是如果仅 After the camp is changed, the hottest topic is to increase or decrease the tax burden, compare the VAT tax with the business tax. As a tax accountant, the author carries out training, counseling and discussion on corporate finance executives from the following five aspects, suggesting that taxpayers should objectively understand the tax burden of value-added tax, and pay more attention to the financial impact on enterprises such as income, costs and profits . I. Logical Contradictions in Comparing Tax Burden Increase in VAT with Tax Reform Although it is a matter of course that the same taxpayer should pay VAT instead of paying business tax, it is a matter of course, but if only