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营改增的全面实施是我国税收制度不断完善的重要标志,长期以来营业税与增值税并存,重复缴税问题十分突出,影响了包括铁路企业在内的各行业经济效益。营改增正是从此点出发,将营业税改为增值税,有效解决了重复缴税问题,对铁路企业带来积极影响。但新制度在实施过程中,势必会出现许多以往税制下未曾出现过的问题,为企业的税务工作带来一定风险。因此为促进新制度的顺利过渡,减少新税制下的风险影响,就必须结合新税制的具体内容,以及企业的内部管理建设等,通过完善纳税筹划,合理合规节税避税,促进铁路企业效益的提升。
The full implementation of the reform and increase of battalion is an important symbol of China’s continuous improvement of the tax system. For a long time, business tax and value-added tax co-exist. The problem of duplicate tax payment is very prominent, affecting the economic benefits of various industries including railway enterprises. Starting from this point, the reform of business camps has changed the sales tax into a value-added tax, effectively solving the problem of double taxation and bringing a positive impact on railway enterprises. However, during the implementation of the new system, many problems that have not appeared under the previous tax system will inevitably emerge, posing a certain risk to the taxation work of enterprises. Therefore, in order to promote the smooth transition of the new system and reduce the impact of risk under the new tax system, it is necessary to improve the efficiency of the railway enterprises by improving tax planning, tax compliance and tax avoidance through reasonable compliance with the specific content of the new tax system and the internal management of enterprises The promotion.