论文部分内容阅读
“营改增”是我国税制改革的主要内容之一,尽快将此项改革推进到位,对于完善我国税制以及当前供给侧结构改革的实施都有重要意义。此项改革势必给国库工作带来影响,国库管理部门如何有效应对?本文就这一问题做一探讨。一、“营改增”对国库工作的主要影响(一)国库办理增值税入库的业务量大量增加。由于增值税进项端抵扣将会降低企业税负,从而促进企业发展,进而带来企业纳税规模的增长,进一步增加增值税入库规
The reform of tax reform in our country is one of the main contents of tax reform in our country. To push this reform forward as soon as possible is of great significance to the improvement of China’s tax system and the implementation of the current supply-side structural reform. This reform is bound to bring tremendous impact on the work of the state treasury, treasury management department how to effectively deal with this article to make a discussion on this issue. First, the “battalion change” the main impact on the work of the Treasury (a) a tremendous increase in the volume of Treasury for VAT storage. As VAT deduction will reduce the tax burden on enterprises, thus promoting the development of enterprises, and thus bring the scale of corporate tax increases, and further increase the value-added tax warehousing rules