| 营改增试点企业的税负影响因素及应对研究 |
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| 引用本文： | 吴明芳.营改增试点企业的税负影响因素及应对研究[J].无锡职业技术学院学报,2014(2):81-83. |
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| 作者姓名： | 吴明芳 |
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| 作者单位： | 无锡职业技术学院,江苏无锡214121 |
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| 摘 要： | 财政部和国家税务总局2013年5月27日联合发文,明确2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营业税改征增值税试点的相关税收政策,分析影响税负变化的关键因素,对理解营改增政策并采取相应的对策有着积极的意义。
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| 关 键 词： | 营改增 税负 因素 应对 |
The Research on Impact to Enterprise Tax Burden with the Pilot of VAT Reformation |
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| Authors: | WU Mingfang |
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| Institution: | WU Mingfang (Wuxi Institute of Technology, Wuxi 214121, China) |
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| Abstract: | On June 16, 2013, a document was issued by the Ministry of Finance and the State Administration. In this context, the reform program to replace the business tax with a value-added tax will be expand- ed nationwide in transport industry and modern service sectors on Aug 1, 2013. And the analysis of key impacts on the tax changes has positive significance on the understanding of VAT reformation and taking corresponding measures. |
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| Keywords: | VAT reformation tax burden factorl reply |
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