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随着我国综合国力的不断增强、市场经济发展的不断进步,国家为了扶持某些产业的发展,减轻企业的税负,我国的各项税收制度也在不断完善的过程中。一直以来纳税筹划就是现代企业在其发展历程、经营管理过程中的一项重要的财务管理活动,并为企业经营目标的实现提供保障和服务。去年是我国“营改增”税制改革的收官之年,目前我国已经在全国所有行业中全面实行了“营改增”。那么,“营改增”的实施,对现代企业的税负将产生怎样的影响呢?这将是本文深入探究的主要话题。
With the continuous improvement of China’s comprehensive national strength and the continuous development of the market economy, in order to support the development of certain industries and reduce the tax burden on enterprises, the various taxation systems in our country are constantly being perfected. Tax planning has always been an important financial management activity of modern enterprises in the course of their development and operation and management, and provides guarantee and service for the realization of their business objectives. Last year was the year ending the tax reform in our country. The current implementation of the tax reform in our country has been implemented in all industries across the country. Then, how does the implementation of tax reform increase the impact on the tax burden of modern enterprises? This will be the main topic of this article.