“营改增”对外贸企业税负的影响及应对措施

发布时间：2018-05-15 23:09

本文选题：“营改增” + 外贸企业　；参考：《大众投资指南》2017年11期

【摘要】：我国政府的主要收入来源是税收收入,随着社会主义经济的发展,传统的税收制度渐渐出现了问题,也渐渐不能满足现代社会的发展需求,因此我们需要对过去的税收政策进行改革,以便能够更好的促进现代社会主义经济的发展。在2016年,我国推行出了新的税收政策,这项税收政策就是"营业税改收增值税"。营业税改收增值税(以下简称营改增)对于实现税收水平提高,解决重复收税的问题有着积极意义。本文将主要从"营改增"全面推开对外贸企业税负的影响、"营改增"全面推开对外貌企业出口退税的影响以及外贸企业应对"营改增"的策略这三个方面来应对"营改增"对外贸企业税负的影响和应对措施进行了探讨,希望本文提出的观点对于促进外贸企业的发展以及国家税收改革朝着信息化的方向发展提供动力支持。
[Abstract]:Our government's main source of revenue is tax revenue. With the development of the socialist economy, the traditional tax system has gradually become problematic and has gradually failed to meet the development needs of modern society. Therefore, we need to reform the past tax policies in order to better promote the development of modern socialist economy. In 2016, China introduced a new tax policy, that is, Business tax instead of VAT. The change of business tax to value added tax (hereinafter referred to as business reform and increase) is of positive significance to achieve the improvement of tax level and to solve the problem of repeated collection of taxes. This paper will deal with the impact of "business reform and increase" on the tax burden of foreign trade enterprises, the impact of "business reform increase" on the export tax rebate of appearance enterprises and the strategy of foreign trade enterprises to deal with "business reform and increase". This paper discusses the influence of "business reform and increase" on the tax burden of foreign trade enterprises and the measures to deal with it. It is hoped that the viewpoint put forward in this paper will provide motive support for promoting the development of foreign trade enterprises and the development of national tax reform towards the direction of informatization.
【作者单位】：江苏苏美达集团有限公司;
【分类号】：F740.45;F752.6;F812.42

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