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增值税是以上商品(含应税劳务和应税服务)在流转过程产生的增值额作为征税对象而征收的一种流转税。按照我国增值税税法规定,增值税是对我国境内销售货物、修理修配劳务、交通运输业、邮政业、部分现代服务业以及进口货物的企业单位和个人,就其应税增值额而课征的一种流转税。营业税改增值税,是我国增值税从生产型增值税向消费型增值税转变的一个必然趋势,营改增之后,是我国的税收体系更加完善,更加合理,更好地发挥税收对宏观经济的调节作用,同时,也更好地促进企业的健康良性发展。
Value-added tax (VAT) is a type of turnover tax levied on the value added of the above commodities (including taxable services and taxable services) during the circulation. According to the provisions of the VAT Law of the People’s Republic of China, value-added tax is imposed on the taxable value-added of enterprises and individuals that sell goods, repair and service labor, transportation, postal services, some modern service industries and imported goods in China A turnover tax. Business tax to value-added tax is an inevitable trend for China’s value-added tax to shift from a value-added tax on production to a consumer-oriented value-added tax. After the tax reform is increased, the tax system in our country is more complete, more reasonable and the tax revenue is more favorable to the macro economy Regulate the role, but also better promote the healthy and healthy development of enterprises.