本文選題：營改增　切入點(diǎn)：傳統(tǒng)服務(wù)業(yè)　出處：《財(cái)會(huì)研究》2016年06期 　論文類型：期刊論文

【摘要】：傳統(tǒng)服務(wù)業(yè)人工成本高、商品難定價(jià)等特點(diǎn),導(dǎo)致了全面推進(jìn)"營改增"政策對傳統(tǒng)服務(wù)業(yè)及其相關(guān)行業(yè)產(chǎn)生深遠(yuǎn)影響。該政策的實(shí)施促進(jìn)了稅收公平和行業(yè)良性循環(huán),也將可長期減輕企業(yè)稅負(fù),提高經(jīng)濟(jì)效益。但在實(shí)際運(yùn)行中也出現(xiàn)一些新問題,值得我們進(jìn)一步探討。
[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.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;
【分類號】：F812.42
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本文編號：1580720