渭南师范学院学报2019，Vol.34Issue(3)：82-88,7.
"营改增"对高新技术制造业企业税负的影响分析——以BT股份有限公司为例
The Impact of the Reform of "Business Tax Replaced with VAT"on Taxation of the High-tech Manufacturing Enterprises, Taking BT Co. LTD as an Example
摘要
Abstract
A series of new changes have taken place in the tax administration of high-tech manufacturing enterprises after the reform of"Business Tax Replaced with VAT", with the purpose to reduce the tax burden of high-tech manufacturing enterprises and to reduce taxation in full circulation. By the theoretical measures, it is found that the tax burden of VAT on high-tech manufacturing enterprises was alleviated after the reform of "Business Tax Replaced with VAT". As a high-tech manufacturing enterprise, the scope of the deductible input tax of VAT of BT Co. Ltd. has been expanded and the amount has been enlarged after the reform of"Business Tax Replaced with VAT". However, the increased amount is not large, which indicates that the follow-up transmission effect of "Business Tax Replaced with VAT"is not obvious. To allow tax reduction effect of"Business Tax Replaced with VAT"into full play, it is advisable to improve various tax reform policies, promote VAT legislation as soon as possible, standardize bill management, expand the scope of VAT deductible projects, and strives to promote the integration of truncation and finance and improve enterprise management.关键词
"营改增"/高新技术企业/税负变动Key words
"Business Tax Replaced with VAT"/high-tech manufacturing enterprises/tax burden change分类
管理科学引用本文复制引用
石党英,赵昱栋.."营改增"对高新技术制造业企业税负的影响分析——以BT股份有限公司为例[J].渭南师范学院学报,2019,34(3):82-88,7.基金项目
渭南市软科学项目:渭南地区研发费用加计扣除政策研究(2016KYJ-3-2) （2016KYJ-3-2）
渭南师范学院人文社科一般项目:供给侧改革视角下高新技术企业发展的财税政策支持研究(16SKYB14) （16SKYB14）
