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随着我国市场经济体制的不断完善,我国开始了一系列税收体制改革。其中在交通运输业和现代服务业领域施行的营业税改征增值税改革,对所处行业产生了较大的影响,也对我国市场经济的发展产生了较大的影响。本文将从“营改增”在现代服务业施行的现状出发,主要分析现代服务业施行“营改增”的利与弊,并提出企业应如何应对“营改增”税收政策的对策建议。
With the constant improvement of the market economy system in our country, China started a series of tax system reforms. Among them, the business tax reform levied on VAT reform implemented in the field of transportation and modern service industry has a great impact on the industries in which it is located, and also has a great impact on the development of China’s market economy. This article will start with the status quo of the implementation of modern service industry from the perspective of “business reform and increase ”, and mainly analyzes the pros and cons of modern service industry Countermeasures and Suggestions on Tax Policies.