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随着我国市场经济不断发展,各项法制不断完善,原有的税制逐步显示出不合理性。例如,常常出现税收重复征收现状。为了有效促进我国税收制度完善,企业结构的调整,我们实行了“营改增”征收制度。那么本文就对营改增税收制度进行背景分析,然后阐述此项改革对我国的影响,进而对此项政策改革提出对策建议。
With the continuous development of China’s market economy and the continuous improvement of various legal systems, the original tax system has gradually shown unreasonableness. For example, there is often a recurring tax collection situation. In order to effectively promote the improvement of China’s tax system and the adjustment of the enterprise structure, we have implemented the system of levying revenue from taxation of enterprises and increasing profits. Then this paper analyzes the background of the system of tax increase and tax reform in battalion, then expounds the impact of this reform on our country, and then puts forward countermeasures and suggestions on this policy reform.