| “营改增”试点企业流转税税负研究 |
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| 引用本文： | 郑婕.“营改增”试点企业流转税税负研究[J].闽西职业技术学院学报,2014(2):37-41. |
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| 作者姓名： | 郑婕 |
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| 作者单位： | 福建对外经济贸易职业技术学院工商管理系,福州350016 |
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| 摘 要： | "营改增"是中国"十二五"时期税制改革的重要举措。在对增值税纳税人实行分类管理的模式下,通过对影响试点企业流转税税负变化的因素进行分析,可以发现企业通过合理选择纳税人身份、分别核算不同税率业务收入和转变经营模式等措施,能有效降低企业流转税税负,并在此过程中调整企业发展战略,实现核心竞争力的提升。
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| 关 键 词： | 营业税 增值税 “营改增” 流转税 税负 |
The turnover tax burden of pilot entities during the period of replacing the business tax with a value-added tax |
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| ZHENG Jie.The turnover tax burden of pilot entities during the period of replacing the business tax with a value-added tax[J].Journal of Minxi Vocational and Technival College,2014(2):37-41. |
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| Authors: | ZHENG Jie |
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| Institution: | ZHENG Jie (Department of Business Administration, Fujian International Business and Economics College, Fuzhou, 350016, China) |
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| Abstract: | The replacement of business tax with a value-added tax （VAT） is the most important part of tax reform in the Twelfth Five-Year Plan period. Based on the analysis of factors that would effect the tax burden of pilot entities, it can be found that under the management mode of classification of VAT payers, the measures such as reasonably choosing the status of tax payers, accounting for revenues with different tax rates separately and changing operation modes could reduce the tax burden, adjust the development strategy and improve the core competitiveness of entities. |
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| Keywords: | business tax value-added tax replacement of business tax with a value-added tax turnover tax tax burden |
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