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自实施“营改增”以来,使在产业链内逐渐消除重复征税,使产业分工得到明确,对于产业发展具有一定的促进作用。营改增使企业减少结构性纳税,经济效益明显增长。本研究基于企业实施营改增后的影响,对其引发的企业财务数据及税负变化进行了分析,并基于营改增有针对性地提出促进企业发展的措施。
Since the implementation of the “camp change”, since the gradual elimination of double taxation in the industrial chain, so that the division of labor is clear, for industrial development has a certain role in promoting. The increase of battalions will enable enterprises to reduce their structural tax payments and their economic benefits have obviously increased. Based on the impact of the increase in the number of battalions, the study analyzed the changes in the financial data and tax burden caused by the batches of enterprises, and put forward some measures to promote the development of the enterprises based on the increase of batches of batches.