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作为一项利国惠民的重大改革——营业税改征增值税,对深化财税体制改革乃至整个经济体制改革起着重要的牵引作用。由于营业税改征增值税打通了增值税抵扣链条,消除了重复征税,优化了税制结构,直接减轻了纳税人的负担,从而为经济发展创造了更好的税制环境,对产业转型、结构调整、经济增长、企业发展等具有深层次影响。本文拟从会计行业的发展角度,剖析营改增对会计行业促进作用。
As a major reform of benefiting the nation and benefiting the people - the business tax is levied on value-added tax, which plays an important traction in deepening the reform of the fiscal and taxation system and the entire economic system. Because of the business tax reform levy value-added tax opened a value-added tax deduction chain, eliminating double taxation, optimizing the tax structure, directly to reduce the burden on taxpayers, thus creating a better tax environment for economic development, industrial restructuring, the structure Adjustment, economic growth, business development has a profound impact. This article intends to analyze the role of the reform of the accounting camp in promoting the accounting industry from the perspective of the development of the accounting profession.