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永远不要忘记与时俱进,新陈代谢是亘古不变的命题。从2016年5月1日起,国务院发布通知,全面推开“营改增”政策的实施,试图解决营业税与增值税并存及营业税自身存在的多种缺陷。而占据我国数量绝对主体的中小企业,在此滚滚大势下,将如何应对挑战,抓住机遇。本文将简介“营改增”的内容,并结合相关财务政策,浅议“营改增”的出现对我国中小企业税务方面的利害以及中小企业如何在此背景下进行合理的税务筹划。
Never forget that advancing with the times, metabolism is a constant proposition. From May 1, 2016, the State Council issued a circular to comprehensively push forward the implementation of the policy of “increasing revenue from taxation and reforming”, trying to solve the existing defects in sales tax and value added tax and business tax. The small and medium-sized enterprises, which occupy the absolute majority of our country, will meet the challenges and seize the opportunity under this general trend. This article will briefly introduce the contents of “business reform and increase”, combined with the relevant financial policies, discuss the “tax reform” "the emergence of the tax on SMEs in China and how SMEs in this context, a reasonable tax Planning.