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2013年8月1日,“营改增”试点向全国推开,从区域和行业两个方面实现双扩围。这就意味着增值税抵扣链条被打通和延伸,使得“营改增”由上海试点对全国的单方面影响向上海对全国和全国对上海的双方相互影响转变。如此一来,改革将涉及更多地区和更多纳税人,复杂性更强。“营改增”扩围将会在增值税分成比例的调整、新的地方税种的出现、企业税负、企业的财务核算体系、抵扣链延伸、洼地效应、产业结构升级和经济结构调整等方面产生影响。
On August 1, 2013, the pilot program of “reforming camps and increasing profits” was launched across the country, achieving double expansion from both the regional and industry levels. This means that the chain of value-added tax deduction has been opened up and extended so that the “unification of battalion and the reform of higher education” will be influenced by the unilateral influence of the pilot project of Shanghai on the whole country to the mutual influence of Shanghai on both the whole country and the whole of Shanghai. As a result, the reform will involve more regions and more taxpayers, with greater complexity. “Expansion of business expansion ” expansion will be divided into proportional adjustment of value-added tax, the emergence of new local taxes, corporate tax, corporate financial accounting system, extended deduction chain, depression effect, the upgrading of industrial structure and economic structure Adjustment and other aspects have an impact.