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2012年1月1日起上海地区交通运输业和部分现代服务业率先开始了营业税改增值税的试点改革,目前,北京、江苏、天津、浙江等八个省市也先后加入了改革的队列。实行营改增,对于解决我国重复征税,降低企业税负,促进我国第三产业的发展存在重大的作用。然而随着改革的进行,营改增出现了一些问题——部分行业的部分企业在营改增后税负不但没有降低,反而上升了。本文以SPK公司营改增后税负、利润表数据进行分析,透析营改增对该企业的具体影响,分析其原因,并展望营改增日后发展的方向。
Since January 1, 2012, the transportation and some modern service industries in Shanghai have taken the lead in starting the pilot reform of converting business tax into value-added tax. At present, eight provinces and cities such as Beijing, Jiangsu, Tianjin and Zhejiang have successively joined the reform queue. The implementation of the reform of the battalion will play a significant role in resolving the double taxation in our country, lowering the corporate tax burden and promoting the development of the tertiary industry in our country. However, as the reform progressed, some problems arose from the reform of camps. Some taxpayers in some industries did not reduce their tax burden after the camp reforms, but rose instead. This article analyzes the tax burden and income statement data of SPK after the VAT increase, analyzes the specific impact of the VAT reform on the enterprise, analyzes its causes and looks forward to the development direction after the VAT reform increases.