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为了推动我国国民经济的协调发展,更加完善国家税务制度,国家将营业税改革为增值税纳税,积极推动了第三产业的不断发展,尤其是对制造业具有着重要的意义。虽然制造业企业本身就缴纳增值税,从表面上来看国家税制的改革并不涉及制造业,但是制造业企业在生产经营过程中会与其他企业不断的发生经济业务往来,所以会与制造业有着密不可分的联系这些都对制造业有着很深的影响。本文分析了“营改增”的实施背景,并且通过对增值税与营业税的研究,论述了“营改增”对制造业的影响与对策。
In order to promote the coordinated development of our national economy and to further improve the national tax system, the state has taken the reform of business tax as tax payment for value-added tax and has actively promoted the continuous development of the tertiary industry, especially for the manufacturing industry. Although the manufacturing enterprises themselves pay VAT, on the surface the reform of the state tax system does not involve the manufacturing industry, but the manufacturing enterprises in the production and operation process will continue to have economic business dealings with other companies, it will have a These are inextricably linked to the manufacturing sector has a profound impact. This paper analyzes the implementation background of “increasing profits ”, and through the study of value-added tax and business tax, discusses the impact of “business reform and increase ” on the manufacturing industry and countermeasures.