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本文通过一个简化的例子分析“营改增”对企业的影响,进一步的基于局部均衡理论下的税负归宿视角分析企业面临税负变化时所采取的税负转嫁手段,认为改革是否加重企业负担与企业的收入和可以抵扣成本比重相关,与企业所属的行业相关,要降低企业的税收负担需要企业加强管理同时也需要政府更新管理理念。
This paper analyzes the impact of “business tax reform” on enterprises through a simplified example and further analyzes the tax burden transfer method adopted by enterprises when facing the change of tax burden based on the perspective of tax partial fate under partial equilibrium theory, and considers whether the reform aggravates The burden on the enterprise is related to the income of the enterprise and the proportion of the cost that can be deducted, which is related to the industry to which the enterprise belongs. To reduce the tax burden on the enterprise, enterprises need to strengthen the management and also require the government to update the management concept.