浅谈煤炭销售企业“营改增”的影响及对策

Discussion on the Influence of "Change Sales Tax into VAT" for Coal Sales Enterprise and Its Countermeasures

"营改增"的实质就是,将营业税务变成增值税务。这是一次重大的税制改革,其政策改革的目的就是扩大增值征税的范围。虽然,"营改增"政策对服务企业、制造企业、跨境等企业带来了不少的益处,但是,对于煤炭销售企业来说是一份挑战,若没有把握好这份机遇,将为煤炭销售企业带来损失。因此,在此背景下,针对煤炭销售企业"营改增"的影响及对策而展开研究,对我国煤炭企业的发展具有巨大意义。

The essence of ' change sales tax into VAT ' is changing the sales tax into value-added tax. This is a major tax reform, the policy reform goal is to expand the scope of value-added tax. Although, the policy of ' change sales tax into VAT ' brings many benefits for service enterprises, manufacturing companies, and cross-border enterprises, however, it is a challenge for coal sales enterprises, if not grasp the opportunity, it will bring loss to coal sales enterprises. Therefore, studying on the influence of ' change sales tax into VAT ' for coal sales enterprises and the countermeasures for the polocy reform, has great significance to the development of coal enterprises in our country.