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2016年我国对税收政策做出了新的调整,从5月1日起全面实施营业税增收改增值税增收,使营业税完全退出历史舞台。这一新政策的实施从根本上降低了税赋,促进了企业的发展。煤炭行业一直以来是一个创造财富的产业,然而旧的税收政策的实施从一定程度上加重了他们的税收负担,使他们获得利润增加了一定的难度。因此新营改增税收政策的出台势必对煤炭企业的税负及利润产生重要的影响。本文将对这一问题展开探讨。
In 2016, China made a new adjustment to the tax policy. Starting from May 1, it will comprehensively increase the sales tax and increase the VAT revenue so that the sales tax completely withdrawn from the historical stage. The implementation of this new policy has fundamentally reduced the tax burden and promoted the development of enterprises. The coal industry has always been a wealth-creating industry. However, the implementation of the old tax policies has somewhat aggravated their tax burden and increased their profitability by some degree. Therefore, the new tax reform introduced tax reform is bound to have an important impact on the tax burden and profits of coal enterprises. This article will explore this issue.