营业税改征增值税企业应关注的问题

Problems Needing Attention for Enterprises Paying Value Added Taxes instead of Business Taxes

文章对财政部、国家税务总局发布"营改增"试点文件进行了解读和分析,并结合实例提出了企业运营中需关注的相关问题,对企业合理进行税务筹划,具有一定的指导意义。

In the article, it is analyzed the pilot files of business taxes instead of value added taxes published by the Ministry of Finance and State Administration of Taxation as well as proposed the problems needing attention in enterprise operations combined with the examples, which could be as the guidance for enterprises to make reasonable tax planning.