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“营改增”能够对服务企业的税负产生双重效应,在部分试点企业中,企业税负出现不减反增的现象。造成这种现象的主要原因是:企业的中间投入比率过低、适用增值税的税率过高、改革试点的范围有限、固定资产的更新周期长、增值税发票难以获得等等。本文将对“营改增”税负不增反减现象的成因以及应对措施进行分析,以更好的消除企业对“营改增”改革后税负变化的疑惑,并且进一步完善“营改增”税负制度。
“Business tax increase ” can double the tax burden on service enterprises, in some pilot enterprises, corporate tax burden appears to reduce the phenomenon of increasing. The main reasons for this phenomenon are: too low intermediate investment ratio, too high a tax rate for value-added tax, limited scope of reform pilot projects, long fixed asset renewal period, difficulty in obtaining VAT invoice, and so on. This article will analyze the causes and countermeasures of the phenomenon that the tax burden is not increased and decreased in order to better eliminate the doubts of the enterprises on the tax burden change after the reform of “Business, Increase, Increase”, and further improve “Tax reform to increase ” tax system.