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一、“营改增”税务政策变化的意义随着社会的发展和经济的进步,为了与国际经济更好的接轨,我国对税收体制做了重大的改革,其主要目的是避免重复征税,在一定程度上完整和延伸增值税抵扣链条。营业税是针对经营者营业收入征收的税种,经营者会将税收加到商品价格中,传到下游的企业或终端消费者。商品经过一道流通环节就要纳一次税,流转环节越多,重复征税越重。二、其他业务收入“营改增”对我公司的好处(一)降低企业的账面收入
I. Significance of Changes in Tax Policy With the development of society and economic progress, in order to better integrate with the international economy, China has made major reforms to its taxation system. Its main purpose is to avoid duplication of taxation Tax, to a certain extent, complete and extended VAT deduction chain. Sales tax is a tax levied on the operating income of the operator, and the operator adds the tax to the commodity price and reaches downstream enterprises or end consumers. Commodities through a circulation will have to pay a tax, the transfer of more links, repeat the tax more. Second, other business income “The benefits of” business change to the company’s benefits (A) reduce the company’s book income