中小企业实施“营改增”过程中存在的问题及对策研究——以江苏省为例

Research on Problems and Countermeasures in the Process of Implementing "Camp Reform" in Small and Medium Enterprises——taking Jiangsu province as an example

江苏省于2012年10月1日就进行了“营改增”试点工作,自实施“营改增”以来取得很大的成效,特别是对于中小企业来说减税效果显著,极大地降低了企业运营成本,激活了企业活力。但在实施“营改增”过程中,部分行业如交通运输行业、物流服务行业不仅没有取得减税的成效,反而使这些行业的税负有所增加;实施“营改增”后存在抵扣范围不足及抵扣环节制度不规范等现实问题。本文立足于江苏省地区探究本地区企业特别是中小企业在实施“营改增”过程中所存在的问题,从出台降税政策、完善法规体系等方面提出了发挥“营改增”政策正面作用的对策。

Jiangsu Province performed the "battalion to increase" pilot work on October 1 in 2012, the implementation of the "camp change" has achieved great results, especially for small and medium enterprises, the effect of tax reduction is significant, greatly reducing the operating costs of enterprises, activating the vitality of the enterprise. But in the implementation of the "camp change" process also exposed many problems such as some sectors, namely the transport industry, the logistics industry not only did not achieve the effectiveness of tax cuts, but to increase the tax burden of these industries, there is the implementation of "camp change" after the existence of the scope of the deduction and the deduction link system is not standard and other practical problems. This article is in this context, based on the Jiangsu province to explore the region of small and medium-sized enterprises in the implementation of the "camp change" in the process of the existing problems, this paper puts forward the positive role of the policy of "Camp Change" from the aspects of implementing tax reduction policies and improving the legal system, etc.