关于“营业税改征增值税”的改革对企业产生的影响  

Analysis on the Impact of the Reform on Enterprises of Business Tax Being Partly Changed into VAT

作　　者：吕昕[1] 

机构地区：[1]淮北职业技术学院财经系,安徽淮北235000

出　　处：《淮北职业技术学院学报》2013年第4期114-116,共3页Journal of Huaibei Vocational and Technical College

摘　　要：我国已经进入转变经济发展方式,促进产业结构调整的攻坚阶段,大力发展第三产业,尤其是现代服务业,对推动经济结构调整和提高国家综合国力具有重要意义。将营业税改征增值税,有利于完善税制,消除重复征税;不仅有利于促进第三产业的融合、优化投资、消费和出口结构;而且有利于降低企业税收成本,增强企业发展能力,促进国民经济健康协调发展。Our country has stepped into the critic stage of transforming the economy development form and accelerating the adjustment of the industry structure.Striving to develop the Third Industry,especially the modern service industry,plays an important part in facilitating economy structure adjustment and improving the general strength of our country.Partly changing business tax into VAT makes for the perfection of the tax system and eliminating the repetition of taxes.It not only contributes to the fusion of the Third Industry,but also optimizes the investment,consumption and export structure.And it helps to reduce the enterprises’tax cost,improves the development ability,and encourages the healthy development of the national economy.

关 键 词：营业税改征增值税 改革 影响 

分 类 号：F426.9[经济管理—产业经济]