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自2016年5月1日起,我国开始全面实施营改增,营业税被增值税取代,退出了历史舞台,房地产及建筑、金融服务及保险和生活服务这些重要行业一起被全部纳入营改增范围。根据税收制度,营改增不仅仅影响的是流转税,也会影响所得税等在内的其他税种,研究总税负可以全面的地揭示营改增的税负效应,具有一定的现实意义。本文通过分析新政策下各行业的不同税率对企业所带来的影响。
Since May 1, 2016, China began to fully implement the reform of the VAT reform. Business tax was replaced by value-added tax (VAT) and withdrawn from the historical stage. Major industries such as real estate and construction, financial services and insurance and living services were all included in the scope of the VAT reform . According to the taxation system, the tax reform not only affects turnover taxes, but also other taxes such as income tax. It is of practical significance to study the total tax burden so that the tax burden effect of the VAT reform can be fully revealed. This article analyzes the impact of different tax rates for various industries under the new policy.