摘要
自2016年5月1日起,中国已经全面推行营改增试点,将建筑业、房地产业、金融业、生活服务业全部纳入"营改增"试点范围。"营改增"政策的实施具有深远的意义,其降低了企业税负,优化了经济结构,同时也带给了企业一定的影响。对于不同的企业,影响会有所不同。总体来讲,"营改增"带来了积极的影响。
Since May 1,2016, China has carried out the policy of changing sales tax to value added tax all over the country.Including construction industry, real estate industry, financial industry,living service industry.The implement of the policy has a profound and lasting meaning.It reduces the corporate tax burden, optimizes the economic structure, and brings certain influences on the company.There are some different influences in different companies.But on the whole, changing sales tax to value added tax brings more positive than negative influences.
出处
《经济研究导刊》
2016年第21期71-72,共2页
Economic Research Guide
关键词
“营改增”
企业
意义
影响
changing sales tax to value added tax
enterprise
meaning
influence