论文部分内容阅读
随着时代的发展,社会的进步,过去地质勘探单位营业税的缴纳方式已经不适合产业结构的要求,也严重地阻碍了社会生产力的发展。为了优化产业结构,促进第三产业的迅速发展,国家颁布了《营业税改增值税试点方案》,其中就有地质勘探行业。这样做的好处是国家从整体上对发票进行了统一监管,并且也为地质勘探企业的下游带来了税票抵扣益处,同时也推动了社会经济的发展,但是相对于地质勘探单位来说,这是个新生事物,它给该行业带来了许多困惑,所以找出弊端并加以分析改正以促进该单位的生产经营更好地适应市场的需求在现实生活中具有十分重要的意义。
With the development of the times and the progress of society, the payment methods of business tax of geological exploration units in the past are no longer suitable for the requirements of industrial structure and seriously impede the development of social productive forces. In order to optimize the industrial structure and promote the rapid development of the tertiary industry, the state promulgated the “Pilot Program of Business Tax Reform VAT”, among which there is the geological exploration industry. The advantage of doing so is that the state as a whole has conducted unified supervision of the invoices and also brought tax deduction benefits to the downstream of geological exploration enterprises and also promoted the social and economic development. However, compared with the geological exploration units , Which is a new thing. It brings many confusion to the industry. Therefore, it is of great significance in real life to find out the defects and make analysis and correction to promote the production and operation of the unit to better meet the needs of the market.