“营改增”对园林业的影响以及解决对策  

The Impact of Replacing Business Tax with VAT on the Landscape Industry and the Solutions

作　　者：张月武[1] 王莹彬[1] 

机构地区：[1]齐齐哈尔大学经济与管理学院,黑龙江齐齐哈尔161006

出　　处：《商业经济》2016年第8期116-117,122,共3页Business & Economy

摘　　要：至2016年5月1日,随着我国全面实施"营改增",这意味着从周代就出现征收雏形,在我国有着悠久历史的营业税正式退出历史舞台。园林业也在今年全面开展"营改增"活动,税种的变化将深刻影响该行业。在此过程中,园林业应合理选择纳税身份,应结合自己的实际情况来选择最优方向,布好企业战略地图;提前做好纳税筹划,在选择供应商时作出较全面的慎重考虑,尽量与可提供抵扣发票的企业合作,将其作为自己的供应商,合理避税;调整采购策略,提升人员素质,依据增值税的营业税区别,对财务人员进行培训,及时更新知识,提高工作人员素质,以确保"营改增"工作顺利实施。Since May 1st, 2016, China started to replace business tax with VAT in the whole country. It means that the business tax, origi- nated in the ancient Zhou dynasty and having a long history, officially quitted the arena of history. The landscape industry is taking actions in replacing business tax with VAT this year and the change of tax categories will deeply impact the industry. In the transformation process, the enterprises of the industry should choose a reasonable tax paying identity and select an optimal direction, combining with the practical situation to plan a strategic map for the business. They should make rational tax planning and chose suppliers that could offer deduction invoices for lawful tax avoidance. In the meantime, they should adjust purchasing strategy and train and update the knowledge of account- ing personnel according to the differences between VAT and business tax to ensure the implementation of the tax policy.

关 键 词：营改增 园林业 影响:解决对策 

分 类 号：F270[经济管理—企业管理]