摘要
金融"营改增"是整个"营改增"改革中"最难啃的骨头"之一,其改革的系统性、复杂性、重要性和涉及面都是非常特殊的。本文从内外两个层面对金融"营改增"过程中存在的税基、税负、税票、产品和系统等问题进行了分析,从税收、财务和经营三个方面剖析了金融"营改增"的影响,提出应对策略。
The financial camp changed to increase is the whole camp changed to increase the reform of the most difficult to chew on one of the bones, the system of its reform, complexity, importance and involves a veryspecial. This paper from inside and outside two layer facing the financial "camp to add" process in the presence of tax base, tax burden, tax receipt, products and systems are analyzed, from tax, financial and operating threeaspects analyzes the financial "camp to add" influence, put forward coping strategies.
出处
《江苏商论》
2016年第4期62-65,72,共5页
Jiangsu Commercial Forum
关键词
金融“营改增”
商业银行
影响
应对策略
financial "camp changed to increase"
commercial bank
influence
Countermeasures