论文部分内容阅读
为了实现结构性减税,国家税务总局根据国内的税务征收情况,以及企业的实际税负负担,推出了营业税改增值税的政策。主要目的是为了减轻企业的税务负担,使企业能够不再发生重复纳税的现象,提高企业的竞争力,从结构上进行企业税务负担的减轻,给企业营造一个良好的纳税环境,并满足企业的纳税需要。从目前营改增的实行情况来看,营改增政策的推出,对企业的税务负担产生了实际的影响。营改增作为一项重要的税务改革措施,对企业的影响是比较深远的,其中最为重要的就是,有效地降低了企业的整体税务负担,使企业能够有更多的资金用于循环发展。
In order to achieve a structural tax reduction, the State Administration of Taxation has introduced a policy of changing sales tax to value added tax based on the tax collection in the country and the actual tax burden on the enterprise. The main purpose is to reduce the tax burden on enterprises, so that enterprises can no longer repeat the phenomenon of tax payment, improve the competitiveness of enterprises, from the structural tax burden on enterprises to reduce, to create a good corporate tax environment, and to meet the business Tax payment needs. According to the implementation of the current increase of the VAT reform, the introduction of the VAT reform has actually had an impact on the tax burden of the enterprises. The reform of the camp as an important tax reform measure has far-reaching impact on the enterprise. The most important one is that it effectively reduces the overall tax burden on the enterprise and enables the enterprise to have more funds for recycling.