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“营改增”是“营业税改征增值税”的简称,它作为金融税制改革的主要项目,通过健全税制体系,可以避免二次征税的不良现象,使我国金融的经济机构得到有效的调整与优化。尽管“营改增”在我国金融行业领域中全面的推行,但是营业税自身就会产生重复征税、增值税的问题,在这种征税繁重的情境中,我国金融税收的负担随之加重。如何解决“营改增”产生的有关难题,这已经是金融领域普遍关注的焦点话题。
As a shorthand for the reform of the financial tax system, as a major item in the reform of the financial taxation system, the “tax reform and VAT reform” is the abbreviation of “business tax reform levy value-added tax”. By improving the tax system, the secondary taxation can be avoided and the financial institutions Get effective adjustment and optimization. Despite the “implementation of VAT reform” in China’s financial sector in full implementation, but the business tax itself will have double taxation, value-added tax issues, in this heavy tax situation, the burden of financial tax in China Increase. How to solve the related problems arising from the “change by the battalion” is already the focus of general concern in the financial field.