“营改增”对企业税负变化的影响

The influence of replace the business tax with a value-added tax on the change of enterprise tax burden

营业税和增值税在国家税收管理中占据着十分重要的地位,营业税改增值税是我国税制改革的一项重要任务,也是推动我国结构性减税进一步深化的重要举措。"营改增"政策主要是对营业税、增值税的改革,它对企业财务工作提出了更高的要求。"营改增"政策的实施是我国税制改革进程中一项重要的内容,也是降低企业税负、促进企业持续发展的重要手段。"营改增"政策的试点,可以增强当地企业的竞争力,有利于促进地区收入和分配的平衡。同时,"营改增"的试行也会给企业带来一些消极的影响,各企业要根据自身特点,采取积极有效的措施,抓住发展机遇,实现自身的良好发展,促进国民经济健康、稳定的发展。

Business tax and value-added tax plays a very important role in national taxation management. Replacing the business tax with a value-added tax is an important task in China＇ s tax reform and an important measure to promote further deepening of structural tax reduction. The policy mainly points on reform of business tax and value-added tax,which has put forward higher requirements to financial affairs. The implementation of the policy is an important part of China＇s tax reform process. It is also an important means to reduce the tax burden and promote the sustainable development of enterprises. The policy can enhance the competitiveness of local enterprises and promote the balance of regional income and distribution. At the same time,the policy will also bring some negative effects to the enterprises.According to their own characteristics,the enterprises should take active and effective measures to seize the development opportunities,and promote healthy and stable development of national economy.