摘要
从"营改增"试点的结果和情形能看到,在试行的过程中积累了一定的成功经验,但同时也存在一定的涉税问题,特别是在关于税负增加的问题上。依据目前执行的"营改增"税收政策,通过联系税收筹划等方面的独特方式和独有策略,结合试行企业本身具有的特征,从方针、技术、操作的不同层面,提出提高一般纳税人销售额标准、调整税制和定价系统、降低税基等处理方式,供决策执行部门、相关财税机构以及试点行业纳税人对照和参考。
Certain successful experience has been accumulated from the pilot execution of“changing sales taxes into value-added taxes”.However,it also brings about some tax problems.According to currently implemented tax policy of“changing sales taxes into value-added taxes”,using the basic methods of tax planning and related technology,combined with the characteristics of pilot enterprises and their solutions to the tax increasing problem,the paper studies the problem of tax increasing caused by“changing sales taxes into value-added taxes”from the policy,technology and operation level.It is expected to provide reference for decision-making department,finance and taxation department,as well as taxpayers in pilot industries.
出处
《长沙大学学报》
2014年第3期26-28,共3页
Journal of Changsha University
基金
辽宁省高等教育学会"十二五"高等教育科研课题"辽宁沿海经济带产业集群与高职财经品牌专业互动关系研究"
编号:GHYB110198
关键词
“营改增”
税负增加
处理之方
＂changing sales taxes into value-added taxes＂
tax increase
solution
