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2009年1月1日起我国在全国范围内推行下飞行增值税。在2010年10月,我国召开了中共第十七届中央委员会第五次全体会议,会议通过了《关于制定国民经济和社会发展第十二个五年计划的建议》。在这项建议中,中央表明了今后增值税的发展方向。我们从整体出发,可以发现行业的整体税负因为改革的发展而减轻,不过对于一个企业来说,它的税负可能出现增长也可能发生下降;一般企业的竞争力、偿还能力和发展能力都会得到很大程度的提高;虽然改革不一定会对所有的企业都有利,但是从总体来讲,“营改增”依然是现阶段最好的一个选择。
Since January 1, 2009, China has implemented a nationwide value-added tax flight. In October 2010, China convened the Fifth Plenary Session of the 17th Central Committee of the CPC and adopted the “Proposal on Formulating the Twelfth Five-Year Plan for National Economic and Social Development.” In this proposal, the Central Government has indicated the development direction of value-added tax in the future. From an overall perspective, we can see that the overall tax burden on the industry is reduced because of the development of the reform. However, the tax burden may or may not decrease for an enterprise. The competitiveness, repayment ability and development ability of a general enterprise Have been greatly improved; although the reform may not be beneficial to all enterprises, in general, the “reform of the battalion” is still the best option at this stage.