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营改增是在经济发展的新时期,国家为了降低企业纳税压力,避免重复征税所实施的一项重要税收制度改革。通过营改增的实施,企业还可以对原有的管理体系进行规范化、专业化、系统化改进,增强内部管控能力,从而促进行业的有序发展。因此,一些专业人士提出,营改增不仅仅是为企业减轻税收负担,缓解资金压力,还对企业其他方面的建设具有重要作用,不可忽视。现笔者就营改增环境下对企业税负的影响进行分析,为企业进行科学的纳税筹划,降低税负提供参考。
Camp reform is a new period of economic development, the state in order to reduce tax pressure on enterprises to avoid double taxation implemented an important reform of the tax system. Through the implementation of the VAT reform, enterprises can also standardize, professionalize and systematize the original management system and enhance their internal control ability so as to promote the orderly development of the industry. Therefore, some professionals put forward that increasing the VAT reform will not only reduce the tax burden for enterprises, relieve the financial pressure, but also play an important role in the construction of other aspects of the enterprise and can not be ignored. Now the author analyzes the impact of business tax reform on corporate tax burden, providing reference for enterprises to conduct scientific tax planning and reduce tax burden.