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营改增结构性税制改革是我国“十二五”期间一项重大财税改革措施,2016年5月1日起在全国范围内全面推开营业税改征增值税(以下称营改增),这次改革涉及的行业和试点范围扩大,对企业的影响也日益加深,整体呈现良好的发展态势。营改增对企业的影响较大,主要体现在企业税负、现金流、财务指标以及企业经营管理模式等方面。因此,本文将分析全面营改增对企业带来的影响,探索税收筹划思路,并且根据其税收筹划思路规划降低税负的控制路径,以期能为企业节省应纳税额,降低企业的税负,促进企业的可持续发展。
The reform of the structural tax reform in battalion is a major fiscal and taxation reform measure during the period of “the 12th Five-Year Plan” in China. Starting from May 1, 2016, the business tax reform and value-added tax (hereinafter referred to as the VAT reform) The scope of the industries and pilot projects involved in the reform has also expanded and the impact on the enterprises has also deepened. The overall trend of development is good. The increase of business camps has a greater impact on the enterprises, mainly reflected in the corporate tax burden, cash flow, financial indicators and business management models. Therefore, this article will analyze the impact of the comprehensive battalion increase on enterprises, explore the tax planning ideas, and according to its tax planning ideas to reduce the tax control path, with a view to saving the amount of tax payable, reducing the tax burden on enterprises, Promote the sustainable development of enterprises.