营改增对监理企业运营影响探讨

Discussion About the Impact of VAT Reform on Supervision Firms

根据国家全面推行营改增的部署,营业税将退出历史舞台,监理企业作为本次改革直接相关方,表面看是税率由5%变为6%,造成名义税负增加1%,深层次看,将对整个行业的运营和管理带来深刻的影响。本文主要从营改增初期监理企业的业务运营方面要关注的重点事项进行了分析和思考,并提出了一些应对举措,以供同行参考。

The implementation of the reform program to replace the business tax with a value-added tax nationwide means that the business tax will quit from the stage of the history. For supervision firms which are directly influenced by this reform, the tax rate is changed from 5% to 6%, a nominal negative increase by 1%. However, this is just a superficial phenomenon.From a deep point of view, the reform will bring about profound impact on the operation and management of the industry. This article deliberately summarizes the key issues that a supervision firm should pay attention to at the initial stage of the tax reform. Countermeasures are also recommended for reference.