“营改增”税负变化及存在的问题自2012年10月1日实施“营改增”财税政策以来,安徽日报报业集团整体税负有所减少。一是资金流减少。“营改增”前,集团有近3000万元留抵税额,“营改增”后不再新增留抵,以前的留抵税额一年来已抵扣近400多万元;二是税费支出减少。“营改增”前广告版面占用的进项税转出计入成本,“营改增”后这部分进项税可直接抵扣。当然,这一政策对集团内部各单位的影响也不尽相同。 Tax Reform and Existing Problems of Tax Reform “Since the implementation of the fiscal and tax reform on” October 1, 2012 “, the overall tax burden of Anhui Daily Newspaper Group has been reduced. First, reduce the flow of funds. In the past, the group had nearly 30 million yuan of tax credit and no more new allowances after the ”tax increase by the battalion". In the past, the tax credit had been deducted nearly 400 million yuan a year. Second, tax expenses decreased. The input tax, which is occupied by the pre-advertisement page, is converted into costs and the input tax of this part can be directly deducted. Of course, the impact of this policy on the various units within the group is also different.