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营业税改增值税(即“营改增”)是我国税改史上的一次重大变革。这次税制的改革将消除税收制中重复征税的现象,有效地将中央和地方财权进行平衡,提升产业间升级的速度,加快经济结构的调整,与此同时对企业税收带来结构性的改变。本文结合营业税改增值税的特点,联系不同行业的情况探析“营改增”税收制度对企业及社会经济的影响。
Business tax to value-added tax (that is, “business tax increase”) is a major change in the history of China’s tax reform. This reform of the tax system will eliminate the phenomenon of double taxation in the tax system, effectively balance the financial rights of the central and local governments, speed up the upgrading of industries and accelerate the readjustment of the economic structure, while at the same time bring about a structural change. This article combines the characteristics of the business tax reform VAT, contact with the different sectors of the situation to explore “tax reform” tax system on the business and social economy.