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随着经济发展的不断加速,我国的税收体制也在不断地进行着改革,其中“营改增”是改革的重要内容之一。“营改增”政策使得很多大型企业获得了更多的利益,而很多小型企业却增加了负担。税收作为促进经济发展的重要杠杆,对保持经济发展的平衡具有重要的作用。笔者通过“营改增”政策对企业的影响进行分析,提出加强税收策划的几点对策,仅供参考。
With the continuous acceleration of economic development, China’s tax system is constantly undergoing reforms. One of the important contents of the reform is “tax reform”. The policy of “increasing revenue and increasing tax revenue” has given many large enterprises more benefits, while many small enterprises have increased their burdens. Tax revenue, as an important lever for promoting economic development, plays an important role in maintaining a balanced economic development. The author analyzes the influence of enterprises on the business through the policy of “Changing Business by Camp ” and puts forward some countermeasures of strengthening tax planning for reference purposes only.