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营业税改增值税是国家实施结构性减税的一项重要举措,也是一项重大的税制改革。2012年在上海、福建、深圳、厦门等地的试点已经取得了较好的效果,2013年将在更大范围内进行推广。营业税改增值税不可避免地会对企事业单位的纳税产生一定的影响,如何更好的应对这些变化和影响应成为研究这一问题的重点和关键。鉴于此,本文拟从营业税增值税的基本内涵、营业税改增值税对企事业单位纳税的影响以及企事业单位应对营业税改增值税状况的策略等三个方面进行分析和阐述,以期加深对这一问题的认识与理解程度。
Business tax reform VAT is an important measure for implementing structural tax cuts in the country. It is also a major tax reform. Pilot projects in Shanghai, Fujian, Shenzhen, Xiamen and other places have achieved good results in 2012 and will be expanded in 2013. Business tax reform VAT will inevitably have a certain impact on taxpayers enterprises and institutions, how to better respond to these changes and effects should become the focus of research and the key issue. In view of this, this article from the business tax value-added tax, the basic connotation of business tax to value-added tax on the taxpayers and enterprises as well as enterprises and institutions to deal with business tax reform of value-added tax status of the three aspects of analysis and elaboration, with a view to deepen the The understanding and understanding of the problem.