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在我国税收改革过程中,营改增是一个重要的改革措施,实施这一改革政策的主要目的是为了进一步优化企业税收制度,避免重复纳税现象的出现,一定程度上提高税收的公平性和公正性。虽然营改增的实施使得企业的税负水平降低,但是这一政策对企业税收管理和税务筹划提出了更高的要求,企业税收筹划的问题逐渐突显出来,本文就营改增政策对企业税收筹划的影响进行分析,进一步探讨加强企业税收筹划的主要策略。
In the process of tax reform in our country, the reform of camp is an important reform measure. The main purpose of implementing this reform policy is to further optimize the tax system of enterprises, avoid the phenomenon of double taxation, and improve the fairness and fairness of tax to a certain extent Sex. Although the implementation of the tax reform makes the enterprise’s tax burden lower, but this policy for enterprise tax management and tax planning put forward higher requirements, corporate tax planning issues gradually highlighted, this article on the battalion reform policy on corporate tax revenue Analysis of the impact of planning to further explore the main strategy to strengthen corporate tax planning.