论文部分内容阅读
“营改增”是我国一项重要的减税政策,其在试行的过程中,收到了较好的效应,而且有助于推动我国税收政策的改革。在我国税收制度结构中,存在营业税与增值税共存的现象,这会导致重复征税问题的出现,也会给企业经营带来较大的经济负担,为了促进我国国民经济收入的增加,保证财源建设更好的发展,必须对“营改增”政策进行必要的创新,对现行税收政策进行有效的改革。本文从“营改增”的效应和“营改增”未来趋势两方面进行了分析。
“Business tax increase ” is an important tax reduction policy in our country, which has received good effect in the process of trial implementation and helps to promote the reform of tax policy in our country. In our country’s tax system structure, there is a phenomenon that business tax and value-added tax coexist. This will lead to the emergence of double-taxation problems and will bring greater economic burdens to the enterprises. In order to promote the increase of national economy income in our country, To build a better economy, we must make the necessary innovations in the policy of “reforming the economy and increasing the number of taxpayers,” and carry out effective reforms on the existing taxation policies. This article analyzes the effects of the “battalion change” and the future trend of “battalion change”.