“营改增”执行中的政策应用与研究——开滦集团“营改增”实效分析

Application and study on policy executed in “business tax replaced by value added tax”——analysis on actual effect of “business tax replaced by value added tax”

"营改增"是我国目前税制改革的重点,"营改增"实施以来,国家财政部、国家税务总局陆续下发了一系列管理规定,逐渐将增值税制度引入服务行业。阐述了开滦集团在"营改增"执行过程中的应用实效,并对企业经济业务适用的政策问题进行了分析。

A ＂business tax replaced by value added tax＂ is a key point of the present tax system reform in China.Since the implementation of the ＂business tax replaced by value added tax＂,a series of the management regulations was issued one after another by the Ministry of Finance and the State Administration of Taxation and the value added tax system was steadily introduced to the service industry.The paper stated the application actual effect of Kailuan Group in the execution process of the ＂business tax replaced by value added tax＂ and analyzed the suitable policy issues of the enterprise economic business.