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为了营业税重复征税、抵扣困难、退税困难等弊端,经过多年的试点及调查研究工作,我国于2016年5月起正式开始营业税改增值税税制改革的全面推广工作。此次改革,改变了对纳税和单位同时征收营业税和增值税的税务状况,将营业税的价内税转变征收增值税的价外税,两税并行为一税,逐步形成了增值税进项和销项的抵扣关系,旨在降低企业的税负压力,调节产业结构,促进社会经济的进一步发展。电力企业是保障国民经济发展的基础能源型企业。国家实行营业税改增值税税制改革后,电力企业的税负同之前相比产生了明显的变化。本文结合营改增对电力企业税负的影响,针对电力企业的纳税筹划问题进行了简要的分析与阐述。
In order to repeatedly tax the business tax, offset the difficulties, difficulties such as tax rebates drawbacks, after years of pilot and research work, China in May 2016 officially started the business tax reform VAT tax system to promote the work. The reform has changed the tax status of the business tax and value-added tax levied on units and at the same time, the internal tax of business tax has been levied on the price-added tax of VAT, and the two taxes have been taxed one by one to gradually form the VAT and sales Deduction of the relationship between the items, aimed at reducing corporate tax burden, adjust the industrial structure, promote social and economic development. Electric power enterprises are the basic energy-source enterprises that guarantee the development of the national economy. After the implementation of the national tax reform on business tax to value-added tax, the tax burden on power companies has changed significantly from the previous one. In this paper, the impact of battalion reform on tax burden of electric power enterprises is analyzed, and the tax planning of electric power enterprises is briefly analyzed and explained.