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近年来,我国税费制度不断改革,尤其是营改增政策的实施,对公路养护企业税负产生了重要影响。公路养护企业若要取得进一步发展,就必须深入研究营改增政策,明确其对税负造成的影响,并提出相应的应对措施,合理运用其积极影响,降低企业税负,减轻企业税收负担。本文首先分析了营改增对公路养护企业税负的影响。又在此基础上从加速企业转型发展、合理规划税收工作等方面,探究了营改增背景下公路养护企业的发展措施。
In recent years, the continuous reform of China’s taxation system, especially the implementation of the policy of increasing the tax for battalions, has had a significant impact on the tax burden of highway maintenance enterprises. For further development, highway maintenance enterprises must further study the policy of increasing battalion VAT, clarify its impact on tax burden, and put forward corresponding countermeasures to make reasonable use of its positive influence, reduce corporate tax burden and reduce tax burden on enterprises. This paper first analyzes the impact of VAT reform on the tax burden of highway maintenance enterprises. On the basis of this, it explores the development measures of highway maintenance enterprises under the background of increasing the number of battalions from accelerating the transformation and development of enterprises and making rational planning of taxation work.