“营改增”试点企业流转税税负研究

The turnover tax burden of pilot entities during the period of replacing the business tax with a value-added tax

"营改增"是中国"十二五"时期税制改革的重要举措。在对增值税纳税人实行分类管理的模式下,通过对影响试点企业流转税税负变化的因素进行分析,可以发现企业通过合理选择纳税人身份、分别核算不同税率业务收入和转变经营模式等措施,能有效降低企业流转税税负,并在此过程中调整企业发展战略,实现核心竞争力的提升。

The replacement of business tax with a value-added tax （VAT） is the most important part of tax reform in the Twelfth Five-Year Plan period. Based on the analysis of factors that would effect the tax burden of pilot entities, it can be found that under the management mode of classification of VAT payers, the measures such as reasonably choosing the status of tax payers, accounting for revenues with different tax rates separately and changing operation modes could reduce the tax burden, adjust the development strategy and improve the core competitiveness of entities.