全面推进“营改增”对传统服务业的影响分析

发布时间：2018-03-07 19:44

  本文选题：营改增　切入点：传统服务业　出处：《财会研究》2016年06期 　论文类型：期刊论文

【摘要】：传统服务业人工成本高、商品难定价等特点,导致了全面推进"营改增"政策对传统服务业及其相关行业产生深远影响。该政策的实施促进了税收公平和行业良性循环,也将可长期减轻企业税负,提高经济效益。但在实际运行中也出现一些新问题,值得我们进一步探讨。
[Abstract]:The characteristics of the traditional service industry, such as high labor cost and difficult pricing of goods, have led to a far-reaching impact on the traditional service industry and its related industries by comprehensively promoting the policy of "reform and increase". The implementation of the policy has promoted tax fairness and the virtuous circle of the industry. It will also reduce the tax burden of enterprises and increase the economic benefit in the long term. However, some new problems also appear in the actual operation, which are worthy of further discussion.
【作者单位】： 中南财经政法大学会计学院;
【分类号】：F812.42
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本文编号：1580720