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伴随着我国服务业等多个行业对经济结构进行调整与不断发展壮大,营业税存在的出口不退税、税负高、重复征税等弊端逐步突显出来,这严重影响了服务业的市场竞争力,阻碍了市场的专业化分工。营业税改增值税,能够防范重复征税、提振消费、降低税负,从而促进经济结构进行不断调整。然而从上海试点情况分析,其效果还不是特别理想。本文结合营改增的试点现状,对其给企业带来的影响进行了多角度分析与探讨,同时结合国家现有政策提出了自己的一些观点与建议,希望能够为相关企业提供一些借鉴,具有一定的现实意义。
With the adjustment and continuous development and expansion of economic structure in many industries such as service industry in our country, the drawbacks such as non-refundable business tax, high tax burden and repeated taxation have gradually emerged. This has seriously affected the market competitiveness of the service industry, Hinder the market specialization. Business tax to VAT, to prevent double taxation, boost consumption, reduce tax burden, thus promoting the constant adjustment of economic structure. However, from the pilot situation in Shanghai, the effect is not particularly satisfactory. Based on the pilot status quo of battalion increase and reform, this paper conducts multi-angle analysis and discussion on its impact on the enterprises, and puts forward some opinions and suggestions based on the existing national policies. It hopes to provide some reference for related enterprises, A certain practical significance.