| 关于“营改增”问题探讨 |
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| 引用本文： | 付丽红.关于“营改增”问题探讨[J].贵州商业高等专科学校学报,2014,27(4):23-25. |
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| 作者姓名： | 付丽红 |
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| 作者单位： | 贵州商业高等专科学校科研处,贵州贵阳,550004 |
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| 基金项目： | 2013年贵州省教育厅人文社会科学研究项目“全国营改增试点操作中的难点及对策研究” |
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| 摘 要： | 实施营业税改征增值税是加快财税体制改革的重要举措,也是落实结构性减税的重要内容,实施营业税改征增值税试点、对于转变经济发展方式、促进经济结构调整、保持经济持续健康发展具有举足轻重的作用。本文分析"营改增"实施中面临的问题,提出几点建议。
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| 关 键 词： | 营改增 试点 建议 |
The Exploration of "to replace the business tax with a value-added tax" problems |
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| Fu Li-hong.The Exploration of "to replace the business tax with a value-added tax" problems[J].Journal of Guizhou Commercial College,2014,27(4):23-25. |
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| Authors: | Fu Li-hong |
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| Institution: | Fu Li-hong ( Research and management office, Guizhou Commercial College, Guiyang, Guizhou 550004) |
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| Abstract: | Replace the business tax with a value-added tax is an important measure in quickening reformed the fiscal and taxation systems,which also is the important content of structural tax reduction. Establish the business tax to value added tax transformation pilot is significant to transform the economic development pattern,restructure the economy and forge a healthy,growing economy. This article analyzes the problems will be faced in ＂replace the business tax with a value-added tax＂and puts forward some useful suggestions. |
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| Keywords: | Replace the business tax with a value-added tax Pilot Suggestions |
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