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增值税是我国重要的一个税种,自从2012年推行“营改增”的税制改革试点以来,不断扩大范围与发展,并于2016年5月1号起在全国范围内开始实施。而外贸企业作为国民经济中重要的一个组成部分,税制的改革也会影响到外贸企业的发展。因此,本文在全面“营改增”的背景下,概述了外贸企业的含义与发展的特点,从财务与税务两个方面入手,阐述新税种的实施对外贸企业的影响,并提出针对性的措施,以促进外贸企业有序健康的发展。
Value-added tax is an important type of tax in our country. Since the Pilot Reform of Tax Reform was introduced in 2012, it has been expanding its scope and development and will be implemented nationwide starting May 1, 2016. As foreign trade enterprises are an important part of the national economy, the tax system reform will also affect the development of foreign trade enterprises. Therefore, under the background of comprehensive reform of business tax, the article summarizes the characteristics of foreign trade enterprises and their development. Starting from the aspects of finance and taxation, this article elaborates the impact of the implementation of new taxes on foreign trade enterprises. Sexual measures to promote the orderly and healthy development of foreign trade enterprises.