营业税金及附加更名对税收改革的影响探究  

Research on the Impact of Business Tax and Surcharge Renaming on Tax Reform

作　　者：郝文哲 Hao Wenzhe(School of Accounting of Sichuan Technology and Business University,Meishan,620000,China)

机构地区：[1]四川工商学院会计学院,四川眉山620000

出　　处：《四川工商学院学术新视野》2024年第1期77-78,共2页Academic New Vision of Sichuan Technology and Business University

摘　　要：本研究旨在深入探讨营业税金及附加更名的背景、原因及其对税收改革产生的深远影响。通过系统梳理相关文献和细致分析税收政策,我们全面揭示了营业税金及附加更名的必要性及其在推动税收改革进程中的积极作用。实证研究的结果显示,这一更名举措对税收收入、税收结构以及税收效率产生了显著的正面影响,为税收改革的顺利推进提供了有力支撑。This study aims to explore in depth the background,reasons,and far-reaching impact of renaming business tax and surcharges on tax reform.Through a systematic review of relevant literature and a detailed analysis of tax policies,the author has comprehensively revealed the necessity of renaming business taxes and surcharges,as well as their positive role in promoting the process of tax reform.The results of empirical research show that this renaming measure has had a significant positive impact on tax revenue,tax structure,and tax efficiency,providing strong support for the smooth progress of tax reform.

关 键 词：营业税金及附加 税金及附加 会计科目更名影响 

分 类 号：F812.2[经济管理—财政学]