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随着经济体制的发展以及企业全球化的日益趋同,各类企业之间既可以在行业中施展自己的能力也存在着相互间的竞争。企业作为营利组织,为了能获得更大的利益,除了降低营运成本、提高自身的生产及品牌优势外,税收成了重中之重,税收作为支出的必然组成部分,在时代的变化下衍生出很多不同的形式,自1994年以来,增值税与营业税同行的制度沿用至今。但由于经济的不断发展,营业税无法适应如今的经济,我国在近年提出了关于营改增的一些设想。不过我们需要知道的是,罗马不是一天建成的,本次税改也同样是一个道理,在税改期间我们要克服一系列的问题才是解决本次改革的关键所在。本文不仅总结了营改增的必要性,还对现行营改增的地区进行剖析,从中找出营改增在税改中存在的种种问题,提出相应的解决方案,给正在趋于完善的税收制度提出宝贵意见。
With the development of the economic system and the increasing convergence of business globalization, enterprises of all kinds can exert their own capabilities and compete with each other in the industry. In addition to reducing operating costs and improving their own production and brand advantages, enterprises, as profit-making organizations, have made top priority in order to gain greater benefits. As an inevitable component of expenditure, tax revenue has been derived from changes in the times Many different forms, since 1994, the system of value-added tax and business tax counterparts still in use. However, due to the continuous development of the economy, business tax can not meet the needs of today’s economy. In recent years, our country has put forward some tentative proposals on increasing the number of camps. However, we need to know that Rome was not built in a single day. This tax reform is also a truth. The crux of the reform is to overcome a series of problems during the tax reform. This article not only summarizes the necessity of increasing the number of battalions, but also analyzes the regions where batches of batches are changed and the problems existing in the tax reform by identifying batches of batches of batches, and puts forward corresponding solutions to tax reform that is being perfected System made valuable comments.