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营业税改增值税(以下简称“营改增”)是我国“十二五”期间一项重要的结构性减税措施,本文在“营改增”政策解读以及对文化创意企业影响分析的基础上,提出政策运行中企业存在的主要问题,以期为企业和政府针对具体情况做出应对并调整政策提供参考。
Business Tax Reform Value-added tax (hereinafter referred to as “tax reform”) is an important structural tax reduction measure during the period of “the 12th Five-Year Plan” in our country. Based on the analysis of enterprise impact, this paper puts forward the main problems existing in the operation of the policy in order to provide a reference for enterprises and governments to respond to specific situations and adjust policies.