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什么是营改增?营业税改增值税(以下简称营改增)是指以前缴纳营业税的应税项目改成缴纳增值税,增值税只对产品或者服务的增值部分纳税,减少了重复纳税的环节。目的是加快财税体制改革、进一步减轻企业赋税,调动各方积极性,促进服务业尤其是科技等高端服务业的发展,促进产业和消费升级、培育新动能、深化供给侧结构性改革。
Business tax reform VAT (hereinafter referred to as the camp to increase) refers to the previous taxable business tax payable to pay VAT, value-added tax only on the value-added part of the product or service tax, reducing the duplication of tax links . The purpose is to speed up the reform of the fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of high-end service industries such as science and technology, in particular the promotion of industries and consumption, foster new impetus and deepen supply-side structural reforms.