摘要
营业税改征增值税的税制改革是国家实施结构性减税的一项重要举措。以某危废处理企业为例,分析了危废处理企业税制改革前后的变化,以及营改增对该类企业税负造成的影响,并提出了相应的应对措施。
the business tax of change the VAT reformation is an important activity of the government to reduce the tax, and it's also a reform for the tax system.In a hazardous waste treatment enterprise as an example in this paper, shallow discussion on the influence to this type of enterprises, and put forward corresponding measures.
出处
《有色冶金设计与研究》
2013年第6期111-112,115,共3页
Nonferrous Metals Engineering & Research
关键词
税制改革
营业税
增值税
危废处理企业
税负
business tax
value-added tax
hazardous waste treatment enterprise