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我国税制中一直存在着重复计税的现象,从“营改增”试点区域的反映来看,其有利于减轻中小型企业的税负,而对于大型企业而言,税负过重仍然是困扰企业的难题。本文分析了我国大型企业重复计税的现状,并从企业的角度论述了应对策略,以期为减少重复计税对大型企业发展的制约献计献策。
In China’s tax system, there has always been a phenomenon of double counting of tax. From the perspective of the pilot area of “reform of the battalion to the reform of the VAT system”, it is helpful to reduce the tax burden on small and medium-sized enterprises. For large enterprises, the tax burden is still too high Is troubled business problems. This paper analyzes the current situation of double taxation in large enterprises in our country and discusses the coping strategies from the perspective of enterprises in order to offer suggestions for reducing the restriction of double taxation on the development of large enterprises.