论文部分内容阅读
“营改增”是从我国经济发展的整体入手,对企业征收的增值税和营业税进行协调改革,金融行业实施“营改增”使企业内部灵活运转经济成本比重增大,企业税收成本比重降低。本文从政策在金融保险行业实施中遇到的问题入手进行分析,对金融保险行业未来的路径选择进行简单分析。
The reform of the VAT reform and business tax levied by the enterprises is carried out from the perspective of overall economic development in our country. The implementation of the “tax reform and business tax increase” in the financial sector has increased the proportion of the economic costs of flexible operation of enterprises. The proportion of tax costs decreased. This article analyzes the problems that the policy encountered in the implementation of the financial and insurance industry, and makes a simple analysis of the future choice of the financial and insurance industry.