“营改增”前后现代服务业的企业流转税税收负担比较

发布时间：2018-03-21 15:40

本文选题：“营改增”　切入点：现代服务业　出处：《纳税》2017年36期 　论文类型：期刊论文

【摘要】："营改增"税收政策的实施在一定程度上可以减轻企业的税收负担,营业税改征增值税在全国范围内的推广,是否能够更好地降低现代服务业税负水平,也是当前需要分析的问题。本文将从营业税改为征收增值税之后,现代服务业的企业流转税税收负担情况进行分析,并提出相应的措施。
[Abstract]:To some extent, the implementation of the tax policy of "business reform and increase" can alleviate the tax burden on enterprises. Will the promotion of business tax reform and value-added tax in the whole country better reduce the tax burden of modern service industries? This paper analyzes the tax burden of enterprise turnover tax in modern service industry and puts forward some corresponding measures after changing from business tax to value added tax.
【作者单位】：资产管理公司;
【分类号】：F715.5;F719;F812.42

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