浅析“营改增”对纺织业的影响及对策建议
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  • 英文篇名:Brief Analysis of the Impact of "replacement of business tax with VAT" on Textile Industry and Suggestions
  • 作者:王一帆
  • 英文作者:Wang Yi-fan;Jiangxi University of Finance and Economics;
  • 关键词:营改增 ; 纺织业 ; 重复征税
  • 英文关键词:Replacing the business tax with a value-added tax;;Textile industry;;Double taxation
  • 中文刊名:JSFA
  • 英文刊名:Textile Reports
  • 机构:江西财经大学;
  • 出版日期:2019-02-20
  • 出版单位:纺织报告
  • 年:2019
  • 期:No.425
  • 语种:中文;
  • 页:JSFA201902010
  • 页数:2
  • CN:02
  • ISSN:32-1853/TS
  • 分类号:26-27
摘要
为了顺应经济的发展,国家实行了"营改增"。2016年5月份起,我国全面开展"营改增",营业税彻底消失。对于"营改增",纺织业企业应顺应潮流,抓住机遇,顺势变革,从而促进产业结构的调整。
        in order to conform to the economic development, the country implemented the "replacement of business tax with VAT". The reform mainly went through three stages, and since May 2016, "replacing the business tax with a value-added tax" has been carried out comprehensively. The business tax has completely disappeared. As for "replacing the business tax with a value-added tax", textile enterprises should follow the trend, seize the opportunity, and follow the trend of reform, so as to promote the adjustment of industrial structure.
引文
[1]王小红,徐焕章.营改增对纺织业影响的研究[J].时代金融(中旬), 2016(8):22-25.
    [2]贺永祥.“营改增”对国企制造业的影响[J].经济研究导刊, 2015(10):2-3.
    [3]郭双梅.营改增对制造业的影响[J].会计师,2013(13):38-40.
    [4]曾力山.纺织服装出口营销存在的问题及对策研究[J].纺织报告, 2016(12):43-45.
    [5]刘晔.浅析“营改增”对相关行业的影响[J].山东纺织经济, 2018(9):28-29.

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