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国家进行全面深化改革的目的是为了给经济增长提供动力,不断进行社会主义制度的完善。进行税制改革是为企业减负、增强企业活力、促进经济发展的一大举措。而其中“营改增”是税制改革中对企业影响最大的一项决策,对企业的经营措施、成本核算等方面都带来了巨大的影响。本文通过讲述“营改增”的背景,分析“营改增”的优势与不足,并针对出现的问题提出相应的措施,希望对“营改增”的推广有所帮助。
The purpose of the state in deepening the overall reform is to give impetus to economic growth and to constantly improve the socialist system. Carrying out the reform of the tax system is a major measure for reducing the burden on enterprises, enhancing the vitality of enterprises and promoting economic development. Among them, the “tax reform” is a policy that has the greatest impact on the enterprise in the tax reform and has a tremendous impact on the operation of the enterprise and cost accounting. This article, by referring to the background of “changing the battalion and changing the battalion,” analyzes the strengths and weaknesses of the “battalion reform”, and puts forward corresponding measures according to the problems so as to help promote the promotion of battalion reform. .