“营改增”税收政策实施对企业的影响及税收策划

• 作 者: 李志光
• 机 构: 桂林市啄木鸟医疗器械有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2016年06期
• 关键词: “营改增” 制造企业 税收筹划

“营改增”顾名思义,就是将原先缴纳营业税的部分行业改征增值税。国家“营改增”的目的就是为了简化税务程序、避免重复征收,这对纳税人来说是一项优惠政策,无论是涉及到“营改增”的相关行业还是生产制造业,都得益于国家的这项税收政策改革。本文首先通过对此项政策给原非增值税应税企业带来影响进行分析,进而探讨“营改增”对生产制造企业带来的影响及纳税筹划。

“Camp to change” As the name suggests, that is, the original part of the business tax to pay VAT. The purpose of the state “battalion reform and increase” is to simplify tax procedures and avoid double taxation. This is a preferential policy for taxpayers, whether it is related industries related to “tax reform” or manufacturing industries , Have benefited from the country’s tax reform. This article first analyzes the impact of this policy on the original non-value-added taxable enterprises and then explores the impact and tax planning of the “business reform and increase” on the manufacturing enterprises.