结构性减税的影响

目前中央经济工作会议为2012年我国的结构性减税指明了发展方向．并在随后召开的全国财政工作会议上更加明确了结构性减税的内容。本文对结构性减税部分政策的成效进行了研究。就增值税转型、所得税减税以及“营改增”方面的影响进行了浅析。

Brief analysis on value-added tax transformation and its influence on enterprises

From Jan. 1st, 2009, the value-added tax transformation will be performed in all industries around the country. Based on value-added tax types and retrospection of reform practices, this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises.