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我国重视企业的税负管理,为了保证企业的快速发展,国家实行了最新的“营改增”政策。“营改增”是一项减少企业税务负担的政策,主要是通过将企业的营业税改为增值税,减少重复纳税。“营改增”政策首先在部分企业进行试点,但是在试点的部分企业中出现了税负不减反增的现象。造成这种现象的主要原因是增值税税率较高等原因,本文分析了营改增实施下企业税负不减反增的原因,给这项政策的实施提出了一些建议。
China attaches great importance to the tax burden management of enterprises. In order to ensure the rapid development of the enterprises, the state has implemented the latest “policy of increasing revenue and increasing profits”. “Business tax reform ” is a policy to reduce the tax burden on enterprises, mainly through the business tax to VAT, reduce double taxation. In the first part of the pilot program, some enterprises were piloted, but some of the pilot enterprises experienced the phenomenon of increasing tax burden without any increase. The main reason for this phenomenon is the higher value-added tax and other reasons. This paper analyzes the reasons for the non-decreasing corporate tax burden under the reform and implementation of the reform, and puts forward some suggestions for the implementation of this policy.