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营改增指的是我国近年来实施的营业税改增值税的税制改革工作。随着社会主义市场经济的发展和经济体制改革的不断深化,原有的以流转税为主、营业税与增值税并存的税制结构客观上延缓了我国第三产业的发展步调,并已不再适应当前经济发展的形势。因此,为了尽快突破税制问题对我国经济发展形成的阻碍,实现我国经济的快速腾飞,税制改革工作已经成为了当前经济发展的必然选择。本文结合营改增后部分企业税负不减反增的现象,对企业营改增后的改革方向进行了解析和探究。
The reform of the camp refers to the reform of the taxation system of the sales tax and value-added tax implemented in recent years in our country. With the development of the socialist market economy and the deepening of the reform of the economic system, the original tax structure that mainly consisted of turnover tax and the sales tax and value added tax coexisted objectively delayed the pace of development of the tertiary industry in our country and no longer adapted The current economic situation. Therefore, in order to break through the tax system as soon as possible to hinder the economic development of our country and realize the rapid take-off of our economy, the tax reform has become the inevitable choice for the current economic development. In this paper, after some batches of business tax increases, the tax burden of some enterprises increases unobtrusively, analyzing and probing into the reform direction after the business battalion increases.