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在经济快速发展的现代社会中,社会各企业均得到显著的发展,国家相关部门为了能够进一步改善企业的发展环境,提升国民经济水平,提出了营业税改增值税。营改增是我国财政部门和税务总局近年来提出的一种新型税收政策,本文通过营业税改增值税作用的分析,总结出营业税改增值税对企业五方面影响,借以能够为日后促进各企业在营改增政策下发展,提供现实价值和意义。
In the rapidly developing modern society, all enterprises in the society have made remarkable progress. Relevant departments of the state have put forward the business tax reform VAT in order to further improve the development environment of enterprises and upgrade the national economy. The reform of VAT is a new type of tax policy put forward by China’s finance department and SAT in recent years. Based on the analysis of the effect of VAT on VAT, this paper summarizes the impact of VAT on VAT on five aspects of the enterprise, The development of the camp under the policy of reform and increase by providing real value and meaning.