论文部分内容阅读
我国经济在迅猛发展,相应的税务制度也做出了较大的调整。特别是在“营改增”改革背景下,经国务院批准,自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。随着财税(2016)36号《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》的出台,营业税从此成为一段历史。营增改的提出对我国的供电企业影响也是深远的,所以,企业应该根据自身情况进行税务筹划管理,享受到营增改带来的实惠。下文将从营增改对供电企业的影响和供电企业在营增改的背景下的税务筹划管理这两个方面进行阐述。
The economy of our country is developing rapidly, and the corresponding taxation system has also made great adjustments. In particular, with the approval of the State Council with the approval of the State Council, with the approval of the State Council, in particular, with the approval of the State Council, starting from May 1, 2016, the Pilot Business Tax Reform (hereinafter referred to as the VAT reform) , Real estate, financial services, living services and other business taxpayers, included in the scope of the pilot, from paying sales tax to pay VAT. With the introduction of Cai Shui (2016) No. 36 Circular of the State Administration of Taxation of the Ministry of Finance on the Pilot Launch of the Business Tax Reform on Pilots, the sales tax has been a historic part of the history. The proposed changes in the business of the camp will also have a far-reaching impact on the power supply enterprises in China. Therefore, the enterprises should conduct tax planning and management according to their own conditions and enjoy the benefits brought by the business reform. The following will be added from the camp on the power supply business impact and power supply business in the context of tax planning and management of these two aspects to be elaborated.