| 取消差额征税对“营改增”行业的影响 |
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| 引用本文： | 王爱玉,李传霞,万梅.取消差额征税对“营改增”行业的影响[J].金陵科技学院学报(社会科学版),2014(1):71-74. |
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| 作者姓名： | 王爱玉 李传霞 万梅 |
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| 作者单位： | [1]南京石城税务师事务所有限责任公司,江苏南京210046 [2]金陵科技学院财务处,江苏南京211169 [3]南京市文化投资控股（集团）有限责任公司,江苏南京210018 |
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| 摘 要： | 通过对"营改增"试点行业中原有差额征税行业取消差额征税后的税收变化的分析,阐明了"营改增"后取消差额征税对相关企业的影响,并提出应对之策。
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| 关 键 词： | 营改增 差额征税 税负 |
The Influence of Balance Taxing Cancellation on Some Enterprises Replacing BT with VAT |
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| WANG Ai-yu,LI Chuan-xia,WAN Mei.The Influence of Balance Taxing Cancellation on Some Enterprises Replacing BT with VAT[J].Journal of Jinling Institute of Technology :Social Science Edition,2014(1):71-74. |
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| Authors: | WANG Ai-yu LI Chuan-xia WAN Mei |
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| Institution: | 1. Nanjing Shicheng Tax Agent Office Co., Ltd, Nanjing 210046, China; 2. Jinling Institute of Technology, Nanjing 211169, China; 3. Nanjing Cultural Investment Holding (Group) Co., Ltd., Nanjing 210018, China) |
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| Abstract: | This article explained the effects of taxation policy reformation on the enterprises with the original balance taxing condition by analyzing the tax difference from business tax to value-added tax in pilot sectors,and finally proposes countermeasures. |
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| Keywords: | replace business tax （BT） with value-added tax （VAT） balance taxing tax bur-den |
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