摘要
自2012年上海增值税改革试点之后,我国增值税改革试点继续扩大,不仅减少了重复征税,降低了企业所承担的税负,还降低了征税管理成本,并对我国社会福利体制的建设有着促进作用。目前,我国国内外市场环境还不景气,增值税改革成为促进经济增长的重要政策。营业税改增值税扩大试点后对企业有所影响,应采用有效策略继续深化营业税改增值税方面的改革。
Since the value-added tax reform has been tested in Shanghai in 2012, it continues to expand in our country. The reform reduces duplication of taxation, the corporate tax burden and management of taxation cost and it promotes the construction of Chinese social welfare system. Now environment of our domestic market is stagnant, value-added tax reform has become an important policy to promote economic growth. This paper mainly studies the influence and countermeasures.
出处
《韶关学院学报》
2013年第7期84-87,共4页
Journal of Shaoguan University
关键词
营业税
增值税
“营改增”
business tax on the value added tax
impact analysis
countermeasure
