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自改革开发以来,市场经济发展迅速,市场环境也发生了极大的变化,原来的税制政策已经不能适应经济发展的新需要,“营改增”政策的全面实施给企业带来了一定的发展机遇,同时也带来不小的挑战。而企业如何适应“营改增”带来的变化,结合企业的发展状况,开展有效的税收筹划工作,成为企业经营管理中需要考虑的一个问题。本文简要概述了营改增的相关概念,分析了营改增税制改革为企业带来的影响,并对企业的税收筹划进行解析,希望能够给相关企业提供一些思考。
Since the reform and opening up, the market economy has developed rapidly and the market environment has undergone tremendous changes. The original tax policy has become incapable of meeting the new needs of economic development. The full implementation of the policy of “increasing, Opportunities for development, but also bring no small challenge. However, how to adapt to the changes brought about by the ”camp change" and combine with the development of the enterprise to carry out effective tax planning has become a problem to be considered in business management. This article briefly outlines the relevant concepts of business tax reform, analyzes the impact of tax reform on business tax reform for enterprises, and analyzes the tax planning of enterprises, hoping to provide some thinking to the relevant enterprises.