“营改增”对交运企业财务绩效的影响分析
打开文本图片集
【摘 要】“营改增”的实施对我国产业结构起到一定的影响,对于交通运输企业来说,该税务制度的改革对其企业的税务负担起到决定性作用。论文分析了“营改增”政策对交通运输企业财务绩效的影响,供从业者参考。
【Abstract】The implementation of "replacing business tax with value-added tax" has a certain impact on China's industrial structure. For transportation enterprises, the reform of the tax system plays a decisive role in their tax burden. This paper analyzes the impact of "replacing business tax with value-added tax" policy on the financial performance of transportation enterprises, for practitioners' reference.
【關键词】税务改革;营业税;增值税
【Keywords】tax reform; business tax; value-added tax
【中图分类号】F812.42;F512 【文献标志码】A 【文章编号】1673-1069(2021)10-0106-03
1 引言
“营改增”是我国重大的税务制度改革,也是我国实施结构性减税的首要措施。(剩余4245字)
网站仅支持在线阅读(不支持PDF下载),如需保存文章,可以选择【打印】保存。