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随着时代的发展、市场经济体制的需求以及国际化经济趋势的渗透,过去的许多税收体制已经无法适应当今经济发展的需求,为了与国际接轨,国家颁布了《营业税改增值税试点方案》,实践证明营改增对国家的经济起着积极的推动作用,它有利于国家税收的统一征管,减少税收流失,并调整了产业结构。但是在对企业公平竞争的同时也对企业产生了很大影响,尤其是对专利商标代理企业(以下简称“企业”)产生的影响很大,因为过去该企业是按照5%的服务业营业税缴纳,如今需按照6%的税负缴纳增值税,所以这对该企业来说如何面对当今新的税收体制下去适应市场的需求,在激烈的竞争中求发展求生存是企业的当务之急。
With the development of the times, the demand of the market economy system and the penetration of the internationalized economic trends, many of the taxation systems in the past have been unable to meet the needs of today’s economic development. In order to be in line with international standards, the state has promulgated the “Pilot Program of Business Tax Reform VAT” Practice has proved that the reform of the camp plays a positive role in promoting the national economy. It is conducive to the unified administration of state taxes, reduces the tax losses, and adjusts the industrial structure. However, it also exerts a great influence on the enterprises while making fair competition for the enterprises. In particular, it has a great impact on the patent and trademark agency (hereinafter referred to as “enterprise”), because in the past, the enterprise had 5% Now that the sales tax is paid according to the 6% tax burden, it is imperative for the enterprise to face the challenge of adapting to the new market today and to survive in the fierce competition.