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随着中国全面深化改革以及产业结构的调整,使得中国的企业面临着新的发展机遇,同时直接影响着企业的综合发展以及经济效益的部分就是企业所处的细分行业和中国现行的税收制度。加之中国的市场经济的发展理论支持以及税务制度的设置是随着中国改革开放建立起来的,税务制度急需要得到结构性的调整,随着“营改增”的税收制度改革的推出,中国企业的税务支出体系将会发生系统性的改变。而营业税到增值税之间的改变对企业的发展会产生怎样的影响,企业将面对怎样的税务改变以及企业经营管理的调整,将会是每一个企业都必须要面对的问题,也是实现现代企业不断市场化、专业化、集团化发展的要求。
With China’s overall deepening of reform and the adjustment of industrial structure, Chinese enterprises are facing new opportunities for development. At the same time, the direct impact on the overall development of enterprises and the economic benefits are the subdivisions in which the enterprises are located and the current tax system in China . In addition, the theoretical support for the development of China’s market economy and the setting of the taxation system have been established with the reform and opening up of China. Therefore, the taxation system urgently needs to be structurally adjusted. With the introduction of the tax system reform of " The tax expenditure system of Chinese enterprises will be systematically changed. The business tax to VAT changes between the impact on the development of enterprises will have what kind of tax changes in business and business management will be adjusted, will be every business must face the problem, but also to achieve Modern enterprises continue to market, specialization, the requirements of the development of the group.