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近年来,随着我国社会主义市场经济的发展,我国进行了一系列的税收体制的调整与改革,其中最重要的一项举措就是营业税改征增值税。“营改增”的试行和逐步推广对推动国家税收制度适应经济全球化的发展趋势有着重要的意义,对我国企业也产生了巨大的影响。本文分析了“营改增”对企业的具体影响,提出企业应如何应对这一税收改革。
In recent years, with the development of the socialist market economy in our country, China has conducted a series of adjustments and reforms on the taxation system. One of the most important measures is the introduction of a sales tax into a value-added tax. The pilot implementation and gradual promotion of “increasing tax reform” have an important meaning in promoting the development of the national tax system to adapt to the economic globalization and have a tremendous impact on the enterprises in our country. This paper analyzes the specific impact of the “business tax reform” on enterprises, and puts forward how enterprises should deal with this tax reform.