营改增背景下的食品企业税制改革研究

Study on Tax Reform of Food Enterprises under the Background of Replacing Business Tax with Value-Added Tax

我国营改增试点进程起步于2012年,随着试点范围在近几年的不断扩大,生活服务业于2016年5月被纳入到了营改增试点范围内。食品企业作为生活服务业的一个重要组成部分,基于营改增背景推动税制改革实践势在必行。纵观国内如今的食品企业,发展至今不仅数量众多,规模也越来越大,对于国民经济发展的推力不容忽视。该文即以此为出发点,基于营改增的发展历程对营改增政策影响下的食品企业税制改革目的与影响机制进行探讨,最后立足于食品企业和税务部门两个视角分别提出对营改增背景下食品企业税制改革路径的思考。

In May 2016, the pilot program for the reform of the state was initiated in the years of 2012. With the continuous expansion of the scope of the pilot project in recent years, the life service industry had been incorporated into the pilot range of replacing business tax with value-added tax. As an important component of life service industry, food enterprises were imperative to promote tax reform practice based on the background of replacing business tax with value-added tax. Throughout the domestic food enterprises, the development has not only a large number, but also a larger scale, the thrust of the development of the national economy could not be ignored. In this paper, the development course of the camp changed to increase the tax reform camp food enterprises to increase policy under the influence of the objective and the mechanism of the effect on, finally based on two perspectives of food enterprises and tax authorities respectively, put forward thinking path of reform of tax reform to increase food enterprises under the background of the camp.