摘要
2016年5月1日,"营改增"在全国范围内推行,由缴纳营业税改为缴纳增值税,这次税制改革意味着税收管理体制的重大变革。本文以舒兰吉银村镇银行为例,对税收政策对村镇银行的影响进行了调研。从经营状况、财务负担等方面进行分析,并提出政策建议。
In May 1, 2016, the ＂business tax increase＂ was carried out nationwide, from paying business tax reform to paying value-added tax. This tax reform means significant changes in the tax management system. In this paper, the Bank of Shulan Silver Village bank as an example, the impact of tax policy on rural banks were investigated. From the operation status, financial burden and other aspects of analysis, and put forward policy recommendations.
出处
《吉林金融研究》
2017年第11期50-53,共4页
Journal of Jilin Financial Research
关键词
营改增
村镇银行
实证分析
Camp Changed to Increase
Village Bank
Empirical Analysis
