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我国现行企业税收制度及“营改增”改革
引用本文:石春华.我国现行企业税收制度及“营改增”改革[J].中国货币市场,2012(10):29-33.
作者姓名:石春华
作者单位:中国人民银行调查统计司
摘    要:我国企业缴纳的税种以流转税和所得税为主。今年以来,企业利润有所下滑,一方面是由于企业营业收入随经济增速放缓而回落,另一方面也与部分流转税与企业盈利相关度低而增加了企业税负有关,因此有必要继续推进结构性减税政策。文章介绍了作为当前我国税制改革重头戏的“营改增”试点的政策内容,分析了其对减轻企业税负的积极成效,指出“营改增”有利于避免重复征税,降低企业税负,也有利于第三产业发展,促进经济结构调整。

关 键 词:流转税  所得税  “营改增”试点

China's current enterprise tax system reform form "business tax to VAT"
Shi Chunhua.China's current enterprise tax system reform form "business tax to VAT"[J].China Money,2012(10):29-33.
Authors:Shi Chunhua
Institution:Shi Chunhua, Financial Statistics and Analysis Department, People's Bank of China
Abstract:The types of tax payments by Chinese enterprises are mainly turnover tax and income tax. Since this year, the slowdown of economic surge has led to a decrease in enterprise income on the one hand, and the fact that some types of turnover tax are not much related to enterprise earnings has increased enterprises' tax burden on the other hand, which contributed to dropping enterprise profit. It is therefore necessary to continue promoting the structural tax reduction policy. The article introduces the "business tax to VAT" pilot policy of China's current tax reform and analyzes its effectiveness in relieving enterprises' tax burden. The switch from "business tax to VAT" helps to avoid double tax levy, reduces enterprises' tax burden, and is conducive to the third industry development and to facilitating the economic structure adjustment.
Keywords:turnover tax  income tax  "business tax to VAT"pilot program
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