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在税务征收方面,我国长期以来都实行营业税和增值税同时使用的模式,但长时间以来,营业税税收模式中经常对增值税的抵扣链条出现损坏,也很容易造成税务的重复征收,再加上国际金融市场的影响,减少重复征税已经成了越来越迫切的一项税收使命,“十二五”期间国家正式提出了营业税全面改增值税的税务要求,并首先将营改增税改政策在国内交通行业和一些现代化服务行业推广试用,通过慢慢的税改政策的全国范围内铺开,营改增使得一些企业减轻了税费负担,但还也对部分企业造成了一定的税务负担,企业财务部门如何通过正确的认识营改增对企业的影响而制定相应的应对措施是一个企业必须慎重考虑的财务和资金问题。
In terms of tax collection, our country has long implemented the model of using business tax and value-added tax at the same time. However, for a long time, the VAT deduction chain in the business tax model has been damaged frequently. It is also likely to cause repeated tax collection. On the impact of the international financial market, reducing the double taxation has become an increasingly urgent tax mission, “During the 12th Five-Year ” period, the state formally proposed a business tax tax reform, a comprehensive VAT, and first of all, Increase tax reform policy In the domestic transportation industry and some modern service industries to promote the trial, through the gradual introduction of a nationwide tax reform policy, business reform to make some businesses to reduce taxes and fees, but also caused some businesses A certain tax burden, how the corporate finance department formulates the corresponding countermeasures by correctly understanding the impact of the business reform on the enterprise is a financial and capital issue that an enterprise must consider carefully.