营改增政策帮助企业合理减负

• 作 者: 曲立军
• 机 构: 北京审信曲信通税务师事务所,
• 出 处: 注册税务师
• 发表日期: 2017年05期

营改增后企业税负是增加还是降低,有诸多原因。2016年5月1日营改增全面实施,有很多非增值税的传统企业以前是单纯缴纳营业税的,一是对营改增后涉及的税种比较陌生,对于价外税的理解有限;二是对于增值税设计原理不太熟悉,对于抵扣链条的特点不熟悉;三是对于增值税管理的严谨性不适应,有些感到无所适从。此外,企业对政策理解的程度、财务核算和管理水平的高低也决定了企业税负的高低。但

There are many reasons why corporate taxes increase or decrease after a tax increase. On May 1, 2016, the reform of the camp was implemented in full. There are many non-VAT traditional businesses that used to pay only business tax. One is that they are unfamiliar with tax categories after the VAT reform, and the other is that they have limited understanding of tariffs outside the country. Second, Not familiar with the principle of value-added tax design, not familiar with the features of the deduction chain; Third, some do not know what to do about the rigor of VAT management. In addition, the level of corporate understanding of the policy, financial accounting and the level of management also determines the level of corporate tax burden. but