中小企业应对“营改增”税收政策探析

Analysis on the Tax Policy of Small and Medium-sizedEnterprises Dealing withBusiness Tax Replaced with VAT

我国自2016年5月1号全面实施征收营业税改为增值税以来,引起中小企业的税收负担显著变化。通过对"营改增"税收政策主要内容的介绍,对不同类别纳税人及不同行业中小企业税收负担进行分析,提出了中小企业应对"营改增"政策的对策建议。

Business tax replaced with VAT hascauseda significant change in the tax burden of small and medium-sized enterprises from May 1,2016.This paper introduced the main contents of the tax policy changes,and made an analysis on the tax burden on different types of taxpayers as well as different industries. In the end,it put forward some advices on how to deal with the tax policy changes for small and medium-sized enterprises.