论文部分内容阅读
国家今年对部分省市进行“营改增”试点运行,营改增是国家税务政策一项调整,其本意应该是对相关企业减轻税负,但是从管理规范角度上来讲是要求企业更加规范,违反处罚措施相当严历的。这次税务政策变化给企业带来的影响进行评估,由于目前很具体的条例规定还没有完全明确(目前广东“营改增”的实施条款尚未出台,因此,只能根据国家税务总局发布的相关文件做好准备工作)。
This year, some provinces and municipalities carried out pilot projects of “battalion reform and capital increase reform”. The reform of the battalion is an adjustment of the national tax policy. The intention should be to reduce the tax burden on the relevant enterprises, but from a regulatory point of view, enterprises are required to be more Norms, violations of punitive measures are quite strict. The tax policy changes to assess the impact of the enterprise, as the current very specific provisions of the rules are not yet fully clear (at present, “the implementation of the provisions of the” battalion reform "has not been introduced, therefore, can only be released according to the State Administration of Taxation Related documents ready to work).