“营改增”税负不减反增现象分析

• 作 者: 邵玉萍
• 机 构: 甘肃省引大入秦工程管理局,
• 出 处: 中国国际财经(中英文)
• 发表日期: 2017年04期
• 关键词: 税负不减反增 营改增 整改措施 增税 企业税负 财务管理信息化 经营过程 销项税额 税收负担 国家税法

营改增在不断落实与推进过程中,各行各业税负均发生了翻天覆地的变化,出现了营改增税负不减反增现象。现代企业要想在激烈的行业竞争中始终立于不败之地,获得较高的竞争优势,就必须要加快改善营改增税负不减反增现象。本文主要针对营改增税负不减反增现象展开深入研究,并提出几点针对性的整改措施,以供相关人士的参考。

During the continuous implementation and promotion of battalion reform, the tax burden on all walks of life has undergone tremendous changes, resulting in an increase in the tax burden of the battalion and the tax increase without any decrease. If modern enterprises want to remain invincible in the fierce competition in the industry and gain a higher competitive advantage, they must speed up the tax burden increase increase without any reduction in anti-increase. This article mainly focuses on the increasing tax burden of the camp tax reform without any diminishing anti-proliferation, and puts forward some targeted rectification measures for the reference of relevant parties.