摘要
"营改增"税收政策的出台为现代服务业带来了巨大的变化,也对企业的管理提出了更高的要求。针对在"营改增"政策全面推进的过程中现代服务行业在税务筹划上存在的问题,提出相应的建议,以实现企业的最大效益,促进企业的发展。
The introduction of replacing business tax with value added tax has brought great changes to modem service industry.Considering the problems appeared in the tax planning of modem service industry in the process of replacing business tax with value added tax,we put forward some suggestions to promote the development of the service enterprise.
作者
于鑫淼
Yu Xinmiao(Heilongjiang University, Harbin, Heilongjiang 150080, China;Jixi Inspection Bureau of state Taxation Bureau, Jixi, Heilongjiang 158100, China)
出处
《黑龙江工业学院学报（综合版）》
2018年第3期120-122,共3页
Journal of Heilongjiang University of Technology(Comprehensive Edition)
关键词
营改增
现代服务业
税务筹划
replacing business tax with value added tax
modem service industry
tax planning
