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“营改增”是新一轮税制改革的重头戏。按照优化税制结构,构建现代税制体系的要求,“营改增”有利于完善税制,消除重复征税,从而实现国家减税,企业减负的作用。此次“营改增”有利于提高经营者积极性,扩大行业内需,鼓励服务业加大技术革新和投入,促进企业发展,增强核心竞争力。本文结合广电传媒企业在此次“营改增”试点中实际经营和纳税情况进行比较分析,指出“营改增”对此类企业的实质影响,并提出税改过程中企业的应对措施。
“Camp to change” is the highlight of a new round of tax reform. In accordance with the requirements of optimizing the structure of the tax system and building a modern tax system, the “reform of the tax system” helps to improve the tax system and eliminate double taxation, so as to realize the role of the state in reducing taxes and reducing the burden on enterprises. The “change of battalion to increase” is conducive to enhancing the enthusiasm of operators, expanding domestic demand, encouraging service industries to increase technological innovation and investment, promoting enterprise development and enhancing core competitiveness. In this paper, we compare the actual operation and taxpaying situation of the “Media and Tax Reform” pilot in this media and point out the substantive impact of the “VAT reform” on such enterprises and propose that the enterprises in the tax reform process Responses.