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在我国现行的税制结构中,增值税与营业税是最为重要的两个流转税税种,增值税多覆盖在我国第二产业中,营业税则多覆盖在我国第三产业中。随着我国市场经济的不断发展与进步,这样的税制凸现出来一些问题,因此我国逐步开始将增值税改营业税,并将增值税的范围扩大到了全部商品与服务中。此种情况对我国各个省市的企业都产生了一定程度的影响。本文以江苏省为例,针对增值税改营业税后对企业的影响进行深入分析。
In China’s current tax structure, value-added tax and business tax are the two most important types of turnover tax. Value-added tax is mostly covered in the secondary industry in our country. Business tax is mostly covered in the tertiary industry of our country. With the continuous development and progress of the market economy in our country, such a taxation system has highlighted some problems. Therefore, China has gradually started to revise its VAT on sales tax and extended the scope of its value-added tax to all goods and services. This kind of situation has a certain degree of impact on the enterprises in various provinces and cities in our country. Taking Jiangsu Province as an example, this paper conducts an in-depth analysis of the impact of VAT on the business after the VAT is changed.