| 试点营业税改增值税对企业的影响分析 |
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| 引用本文： | 王大华.试点营业税改增值税对企业的影响分析[J].吉林工程技术师范学院学报,2013(7):51-53. |
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| 作者姓名： | 王大华 |
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| 作者单位： | 吉林工程技术师范学院财务处 |
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| 摘 要： | 当前我国正处于加快转变经济发展方式的攻坚时期,大力发展第三产业,尤其是现代服务业,对推进经济结构调整和提高综合实力具有重要意义,按照建立健全有利于科学发展的财税制度要求,将营业税改增值税,有利于完善税制,消除重复征税,降低企业税收成本,增强企业发展能力。
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| 关 键 词： | 营业税 增值税 改革试点 企业发展能力 |
Analysis of the Influence of Pilot Business Tax Changing to Added-value Tax on Enterprises |
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| WANG Da-hua.Analysis of the Influence of Pilot Business Tax Changing to Added-value Tax on Enterprises[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2013(7):51-53. |
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| Authors: | WANG Da-hua |
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| Institution: | WANG Da-hua(Finance Department,Jilin Teachers Institute of Engineering and Technology,Changchun Jilin 130052,China) |
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| Abstract: | Currently our country is in the crucial period of accelerating transformation of the economic development mode,so vigorously developing the tertiary industry,especially modern service industry has important significance in promoting economic restructuring and improving the comprehensive strength.In accordance with the require to establish and perfect the tax system conducive to scientific development,business tax changing to value-added tax is conducive to the improvement of the tax system,the elimination of double taxation,reducing the enterprise tax cost and enhancing the ability of enterprise development. |
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| Keywords: | business tax value-added tax pilot reform enterprise development ability |
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