关于中小型企业增值税改革的研究

Research on VAT Reform of Small and Medium-sized Enterprises

2016年5月1日起,我国全面推进"营改增",至此营业税正式退出历史舞台,基于对政策的理解,对于"营改增"的背景、对于中小企业的影响以及对于中小企业的发展机遇进行探讨。

From May 1, 2016, China has comprehensively promoted the'business transformation' and the business tax has officially withdrawn from the historical stage. Based on the understanding of the policy, the background of the 'business reform', the impact on the small and mediumsized enterprises and the development of the small and medium-sized enterprises opportunities are discussed.