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为了降低企业税负,提高经营效益,国家对建筑业、金融业、现代服务业等行业推行“营改增”的税制改革。从实施的效果来看,对于税制转型的企业来说,的确是利好。然而,随着税制改革,企业也要相应改变涉税财务制度和税收筹划方法,因此“营改增”也是一种挑战。本文从中小型服务行业的角度,全面分析了“营改增”可能产生的影响,并对企业的应对措施提出了建设性的意见。
In order to reduce the tax burden on enterprises and enhance the operating efficiency, the state has introduced tax reform for “construction, transformation, and transformation” in the construction, financial and modern service industries. From the implementation of the effect of view, for the tax restructuring of the enterprise, it is indeed good. However, with the reform of the tax system, enterprises also have to change their tax-related financial systems and tax planning methods accordingly. Therefore, “reforming the operating system” is also a challenge. From the perspective of small and medium-sized service industries, this paper comprehensively analyzes the possible impact of “business reform and increase”, and puts forward constructive suggestions on the response measures of enterprises.