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企业是我国社会、经济发展的主要力量。随着社会主义经济的不断发展,企业需要不断深化改革,才能为国家、社会创造更多的价值。实践证明,企业增值税的改革,符合科学发展观的规律,减轻了企业在赋税方面的重担,为企业发展注入了更加鲜活的血液。但是在引入增值税的同时,不同的企业产生的效益也会不同。比如运输企业在实行增值税之后,减轻了赋税的压力,实现了较快的发展。但是属于服务企业的咨询行业,在实行6%的增值税后,反而提高了税收。因此,本文根据增值税实施的实际情况,探讨营业税改增值税对企业的影响。
Business is the main force of social and economic development in our country. With the continuous development of socialist economy, enterprises need to deepen the reform in order to create more value for the country and society. Practice has proved that the reform of the enterprise VAT accords with the law of the scientific concept of development, reducing the burden on enterprises in taxation and injecting more vivid blood into the enterprise development. However, the introduction of value-added tax at the same time, different companies have different benefits. For example, transport enterprises in the implementation of value-added tax, reducing the pressure on taxation, to achieve rapid development. However, the advisory industries that belong to service enterprises have actually raised their tax revenue after implementing a 6% VAT. Therefore, this article based on the actual situation of value-added tax to explore the business tax reform VAT impact on the enterprise.