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随着社会的发展,营业税改为了增值税在很多企业试行,对企业的发展带来了很大的影响,其中对于企业的税负变化的影响尤其明显。本文主要是在分析营改增对企业的税负变化带来的影响的基础上,探讨其政策优化的具体措施和途径,以期起到抛砖引玉的作用。
With the development of society, the change from business tax to value added tax has been tried out in many enterprises, which has had a great impact on the development of the enterprise. In particular, the impact on the tax burden of the enterprises is particularly obvious. Based on the analysis of the impact of the increase in tax on enterprises’ tax burden, this paper mainly discusses the specific measures and ways to optimize the policy so as to play a valuable role.