“营改增”政策试点的市场初步评估

Preliminary market assessment of the effect of “changing business tax to gains tax”

会计市场咨询表明,"营改增"政策是一个相当积极的信号,对于上海行业细分和服务外包的发展、尤其是总部经济的发展有重大的推动作用。但从政策实施的实际效果看:首先受益的是制造业服务业分离企业,部分服务企业实际税负尚未降低;部分中资企业对于政策的了解较为局限,不懂得如何从"营改增"中获益;没有完整会计账册的小微企业无法享受增值税抵扣带来的税负减轻,反而由此在同业竞争中与大中企业相比丧失了部分议价竞争能力。针对上述问题,应采取相应的对策措施逐步加以解决。

The changing of business tax to gains tax will have a significant role in promoting the development of service outsourcing and especially headquarters economic. But in fact, the first one who benefit from the change is manufacturing enterprise who separate service industry from main business, the tax burden of part of service enterprises has not been reduced. Small enterprises that do not have complete accounting records also can＇t benefit from the change and instead lose some bargaining competitiveness compared with large and medium-sized enterprises. We should take some measures to solve these problems.