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当前依据国家经济发展形势的转变,我国在制度层面也进行了相应的变革,“营改增”新政的出台,就是国家从税制领域发出的对经济结构调整的呼应。自今年5月1号起,“营改增”试点改革在全国范围全面推开,同时把建筑业、房地产业、金融业、生活服务业这四大产业也纳入到了新的试点范围中,自此作为中国地方税第一主税种的营业税,也将正式退出历史的舞台。本文在对企业增值税筹划需求进行有效分析的基础上,从多个角度提出了企业增值税筹划的具体措施,希望能够给相关的工作人员以参考启示,推动新税收环境下中国企业的进一步发展。
At present, according to changes in the country’s economic development situation, China has also made corresponding changes at the institutional level. The promulgation of the new policy of “increasing revenue, increasing investment,” is the echoes of the state’s readjustment of the economic structure issued from the tax system. Since May 1 this year, the pilot reform of “reforming camps and increasing profits” has been rolled out all over the country. At the same time, the four major industries of construction industry, real estate industry, financial industry and daily life service industry have also been brought into the new pilot areas Since then, the sales tax as the first major tax on China’s local taxes will also officially withdraw from the stage of history. Based on the effective analysis of enterprise VAT planning needs, this paper puts forward concrete measures of enterprise VAT planning from many angles, hoping to give reference to relevant staff to promote the further development of Chinese enterprises under the new tax environment .