论文部分内容阅读
文章通过分析实施“营改增”对小微企业税负的影响,提出通过增加税收进项等处理方式,降低小微企业的税负影响,从而降低小微企业的运营成本,提高小微企业的经济效益。
The article analyzes the impact of implementation of “tax reform” on the tax burden of small and micro enterprises, and proposes to reduce the operating costs of small and micro enterprises by raising the tax revenue and other treatment methods so as to reduce the impact of small and micro enterprises The economic efficiency of enterprises.