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营业税改增值税,作为十二五期间重要税改实践,一方面完善了我国的税制结构,另一方面减轻了服务业的税收负担,因此在一定程度上,增强了服务业的竞争力。设计类企业同样是营业税改增值税的试点行业,税制转换给设计类企业带来了一些有利影响,同时也带来了一些新问题。本文分析了营业税改增值税对设计类企业的影响,并针对遇到的问题,提出了应对措施。
As a major tax reform practice during the 12th Five-Year Plan period, VAT on business tax has, on the one hand, perfected the tax structure of our country and on the other hand it has lightened the tax burden on the service industry, thereby enhancing the competitiveness of the service industry to a certain extent. Design-oriented enterprises are also the pilot industries for sales tax reform and value-added tax. Tax-conversion has brought some beneficial effects to design-oriented enterprises and brought some new problems at the same time. This article analyzes the impact of sales tax on value-added tax on design-oriented enterprises, and puts forward countermeasures for the problems encountered.