浅谈“营改增”试点企业税负增加的原因及对策  

Discussion on “Replacing Business Tax with Value-added Tax to Make Some Pilot Enterprises Increase Their Tax Burden ”

作　　者：孙维[1] 

机构地区：[1]大连海洋大学应用技术学院,辽宁大连116300

出　　处：《焦作大学学报》2015年第3期58-60,共3页Journal of Jiaozuo University

摘　　要：2011年,国家下发营业税改征增值税试点方案,开展营业税改征增值税试点。用增值税代替营业税,既符合我国的国情,促进市场经济的发展,又能降低企业税负。但是有些企业税负不仅没有减少,反而增加。对其原因应认真探讨分析。In 2011, the government issued the program of replacing business tax with value- added tax to perform as pilot sectors. To replace business tax with value- added tax conforms to Chinese national conditions, so it will not only promote the development of market economy, but also reduce enterprises＇ tax burden. But the question is, in some enterprises, the tax burden increases instead of reducing. The causes should be earnestly explored and analysed.

关 键 词：营改增 税制改革 原因与对策 

分 类 号：F812.42[经济管理—财政学]