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随着我国纳税制度的不断完善,“营改增”在服务行业中的实施已经成为必然趋势。“营改增”的推行必然会给服务行业的税务管理,如会计核算、税务等造成一定影响。因此,本文就“营改增”的内涵进行了研究,分析了“营改增”对服务行业的税务影响。
With the constant improvement of the tax system in our country, the implementation of the “tax reform” in the service industry has become an inevitable trend. “The implementation of the VAT reform” is bound to give the service industry tax management, such as accounting, taxation and some other impact. Therefore, this paper studies the connotation of “business reform and increase ”, and analyzes the tax impact of “business reform and increase ” on the service industry.