“营改增”政策下一般纳税人该何去何从

What Should General Taxpayers Do under the Policy “Change from the Sales Tax to Value Added Tax

自2012年1月1号起至2016年5月1日,长达五年的“营改增”政策试行终于落下帷幕。自此,营业税退出历史舞台,增值税制度将更加规范。一般纳税人首当其冲,大多数企业税负相比较原来有所降低,但也同样有企业税负有所增加,本文通过找出“营改增”前后税负相等的临界点,给面临机遇和挑战的一般纳税企业一些建议和启示。

From Jan.1 2012 to May.1 2016,the five-year-long trial of change from sales tax to value added tax was over.Since then,the sales tax disappeared from the historical stage,the system of valueadded tax became more standard.General taxpayers are the first to be affected,the tax burden of most enterprises are somehow lowered,while the burden of some enterprises are added.By finding the point of transition of the tax burden are the same before and after the new policy,we try to give some advice and inspiration to the general paying enterprises which are facing the chances and challenge.