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营业税改革为增值税其目的是为了加强我国国民经济的协调发展,同时我国国家税务制度更加健全的标志。“营改增”其不仅只是推动了第三产业的不断进步,同时对制造业也有着非同凡响的意义。尽管制造业行业在之前就会进行缴纳增值税,但是从表面上来看此次税务改革并没有影响到涉及到制造业,然而制造业企业在其生产运营方面将会与其他各种行业的企业产生经济活动来往,因此说此次营业税改增值税对制造业来说仍然有着紧密而且不可分的联系。本文主要就“营改增”对我国制造业产生的不利影响以及应对策略进行了探析。
The purpose of the reform of business tax to value added tax is to enhance the coordinated development of our national economy while at the same time improving the nation’s tax system. “It is not only promoting the continuous improvement of the tertiary industry but also having an extraordinary significance to the manufacturing industry.” Although the manufacturing industry had previously paid value-added tax, the tax reform did not affect the manufacturing sector in the face of it. However, the manufacturing sector would have to deal with other industries in its production operations Therefore, this business tax reform VAT still has a close and inseparable connection with the manufacturing industry. This article mainly analyzes the unfavorable influence and countermeasure that China’s “manufacturing and business increase” has on our manufacturing industry.