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我国政府的主要收入来源是税收收入,随着社会主义经济的发展,传统的税收制度渐渐出现了问题,也渐渐不能满足现代社会的发展需求,因此我们需要对过去的税收政策进行改革,以便能够更好的促进现代社会主义经济的发展。在2016年,我国推行出了新的税收政策,这项税收政策就是“营业税改收增值税”。营业税改收增值税(以下简称营改增)对于实现税收水平提高,解决重复收税的问题有着积极意义。本文将主要从“营改增”全面推开对外贸企业税负的影响、“营改增”全面推开对外貌企业出口退税的影响以及外贸企业应对“营改增”的策略这三个方面来应对“营改增”对外贸企业税负的影响和应对措施进行了探讨,希望本文提出的观点对于促进外贸企业的发展以及国家税收改革朝着信息化的方向发展提供动力支持。
With the development of the socialist economy, the traditional tax system has gradually emerged problems and gradually can not meet the development needs of modern society, so we need to reform the past tax policy in order to be able to Better promote the development of modern socialist economy. In 2016, our country introduced a new tax policy. This tax policy is “Business Tax VAT.” Business tax to change the value added tax (hereinafter referred to as the camp to increase) for the realization of tax levels, to solve the problem of double taxation has a positive meaning. This article will mainly push forward the impact of tax rebates on foreign trade enterprises in an all-round way, and push forward the impact of export tax rebates on outward-looking enterprises in an all-round way and the response of foreign trade enterprises to " The author discusses the impact of the tax reform on the foreign trade enterprises and the corresponding countermeasures. It is hoped that the views put forward in this paper are of great importance in promoting the development of foreign trade enterprises and in the direction of the national tax reform Development provides motive support.