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自2012年1月1日,我国在上海最先试行营业税改增值税税收改革后,取得了一系列明显的成果。笔者结合自身的工作实践,对营改增其中存在的内涵、必要性和作用进行了仔细分析,在此基础了对企业在营改增后税负的影响进行了探讨,希望能为相关的理论研究和实践提供一些参考意义。
Since January 1, 2012, China has made a series of obvious achievements since the first trial of the reform of sales tax to value-added tax in Shanghai. Based on my own work practice, I carefully analyzed the connotation, necessity and function of the existing business reform. Based on this, I discussed the impact of the business tax burden after the business increase, hoping to provide relevant theories Research and practice to provide some reference.