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随着营业税改征增值税(以下简称“营改增”)在全国范围内全面推开,建筑业、房地产业、金融业、及生活服务业成为最后一批“营改增”的试点纳税人,由此自2016年5月1日起营业税也结束了历史使命。从国家税收改革的思路来讲,是为了优化产业结构,降低行业总体税负,进而增强企业竞争能力。但在实际操作中,各家企业的税负情况却有增有减。笔者结合自己实际工作,分析了电信代理业会受到哪些影响,以及如何采取应对措施进行探讨。
With the introduction of VAT (hereinafter referred to as “VAT”) across the country, the construction industry, real estate industry, financial industry and daily life service industry have become the last batch of “VAT reform” Of the pilot taxpayers, which from May 1, 2016 onwards business tax also ended the historic mission. From the idea of national tax reform, the purpose is to optimize the industrial structure, reduce the overall tax burden on the industry and further enhance the competitiveness of enterprises. However, in actual operation, the tax burden of various enterprises has increased or decreased. Based on my actual work, the author analyzes the influence of the telecommunications agency industry and how to take countermeasures.