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营业税改征增值税是现行社会、经济发展的必然选择,“十二五”作为我国经济发展的关键时期,转型发展,深化改革成为时代发展主题,其中财税体制改革对于推动社会经济结构、收入分配调整,促进社会发展转型具有重要意义。同时,营业税改征增值税能够消除重复征税,成为实施结构性减税、企业减轻负担、支持服务业快速发展等方面成为国家经济政策的重要举措。因此,作者通过对营业税改征增值税政策的研究、认识和思考,理顺思路,在探究中为企业财务人员提供参考。
The transformation of business tax into value added tax is an inevitable choice for the current social and economic development. As the key period of our country’s economic development, “Twelfth Five-Year Plan” has become the theme of the development of the times with the transformation and deepening of reform. The reform of fiscal and taxation system is very important for promoting the social and economic structure, The adjustment of income distribution and the promotion of social transformation are of great significance. At the same time, business tax reform levy value-added tax to eliminate double taxation has become an important measure to implement the national economic policy in the implementation of structural tax cuts, businesses to reduce the burden, support the rapid development of the service industry. Therefore, the author through the business tax reform levy value-added tax policy research, understanding and thinking, straighten out ideas, in the inquiry for corporate finance staff to provide a reference.