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营业税和增值税都是我国比较重要的税种,我国所实施的是增值税与营业税并行,但是在市场经济的发展之下,这种征税制度出现了很多的不足,尤其是因营业税的征收而破坏了增值税的抵扣链,这就使得增值税的中性效应受到影响,所以政府将实施了营业税改增值税的改革,以全面扩大增值税的征税范围,这也将对我国各个企业的经营发展产生一定的影响,那么本文就将针对营业税该增值税对企业影响进行简单的探讨。
Business tax and value-added tax are the most important tax types in our country. In our country, VAT and business tax are implemented in parallel. However, under the development of market economy, there are many deficiencies in this tax system, especially because of the collection of sales tax Which will undermine the neutralization effect of value-added tax. Therefore, the government will implement the reform of sales tax to value-added tax in order to fully expand the scope of taxation of value-added tax, which will also affect all enterprises in our country Business development have a certain impact, then this article will be for business tax the VAT impact on the business to conduct a simple discussion.