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在我国,增值税、营业税是现行税制结构中两种最重要的税款。将原有营业税税种改变为增值税税种,是我国税制改革取得阶段性突破的重要标志之一。这一改革行为将对企业财税带来很多影响和冲击。本文将从营改增对企业财税影响进行分析研究,进而探讨企业在营业税改增值税政策中的有效应对措施,旨在促进企业更好适应现行税制,并充分发挥税制作用,促进企业持续健康发展。
In our country, value added tax and business tax are the two most important taxes in the current tax structure. Changing the original sales tax to VAT is one of the important signs of the phased breakthrough in China’s tax reform. This reform will have a lot of business tax and tax impact. This article will analyze the impact of business tax reform on enterprise finance and taxation, and then explore the effective measures of business tax reform in the business tax reform, aimed at promoting enterprises to better adapt to the current tax system and give full play to the tax role to promote sustainable and healthy development of enterprises .