| “营改增”对原增值税纳税人的财税影响 |
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| 引用本文： | 杨博.“营改增”对原增值税纳税人的财税影响[J].北京市经济管理干部学院学报,2014(1):42-48. |
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| 作者姓名： | 杨博 |
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| 作者单位： | 北京经济管理职业学院会计学院,北京100102 |
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| 基金项目： | 国家软科学项目“国家自主创新示范区创新政策试点跟踪及推广研究”（2011GXS5K080）及北京经济管理职业学院院级课题“增值税‘扩围’改革对我国经济影响研究”的阶段性成果. |
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| 摘 要： | "营改增"在减轻试点企业税负的同时,对原增值税一般纳税人的财税也产生了重大影响,主要体现在运杂费、存货、固定资产及无形资产等方面,本文对此进行了具体分析并提出了应对措施。
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| 关 键 词： | “营改增” 运杂费 固定资产 无形资产 财税影响 |
The taxation impact of ＂business tax with VAT＂ on the original VAT payers |
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| YANG Bo.The taxation impact of ＂business tax with VAT＂ on the original VAT payers[J].Journal of Beijing Institute of Economic Management,2014(1):42-48. |
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| Authors: | YANG Bo |
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| Institution: | YANG Bo (The Accounting Department of Beijing Institute of Economics and Management, Beijing 100102, China) |
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| Abstract: | The main purpose of ＂business tax with VAT＂ is to reduce the tax burden on the pilot enterprises, while it also has a significant taxation impact on the original VAT general taxpayers, mainly in terms of transport charges, inventory, fixed assets and intangible assets. Companies can use the contextual features model to analyze the changes resulting from the ＂business tax with VAT＂ to seek related strategies |
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| Keywords: | ＂business tax with VAT＂ assets taxation impact contextual features model |
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