浅谈营改增对企业的影响及企业的对策

On the Effect of Replacing Business Tax with Value-added Tax(VAT) on the Enterprises and the Countermeasures

为了改革与完善财税体制,促进产业结构升级,国家开始在全国部分行业中逐步开展营业税改征增值税改革。营改增政策给改革所处行业企业带来很大影响,这些影响既有积极影响,又有消极的影响。本文对营改增政策给企业带来的积极影响和消极影响进行分析,并提出一些对策。

In order to reform and perfect the tax system, promote the upgrading of the industrial structure, China began to gradually develop business tax levy value-added tax reform in the industry in the country. To replace business tax with value-added tax （VAT） policy brings great impact to the reform of the industry enterprises, and these effects have both positive influence and negative influence. This paper analyzed the positive effect and negative effect on the enterprise, and proposed some countermeasures.