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结合铁路系统实行营改增的实际情况,介绍了增值税的主要特点,分析了铁路企业营改增的盈亏平衡点,提出了营改增后招标工作的对策。
Combined with the actual situation of the reform of the railway system, this paper introduces the main features of the VAT, analyzes the breakeven point of the railway company, and puts forward the countermeasures of increasing the bidding after increasing the VAT.