| 营改增对危废处理企业税负带来的影响 |
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| 引用本文： | 王毅.营改增对危废处理企业税负带来的影响[J].有色冶金设计与研究,2013(6):111-112,115. |
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| 作者姓名： | 王毅 |
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| 作者单位： | 江西瑞林投资咨询有限公司,江西南昌330031 |
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| 摘 要： | 营业税改征增值税的税制改革是国家实施结构性减税的一项重要举措。以某危废处理企业为例，分析了危废处理企业税制改革前后的变化，以及营改增对该类企业税负造成的影响，并提出了相应的应对措施。
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| 关 键 词： | 税制改革 营业税 增值税 危废处理企业 税负 |
Influence of the Business Tax of Change the VAT reformation on a Hazardous Waste Treatment Enterprise |
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| Authors: | WANG Yi |
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| Affiliation: | WANG Yi (Jiangxi Nerin Investment Consultation Co., Ltd., Nanchang, Jiangxi 330031) |
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| Abstract: | the business tax of change the VAT reformation is an important activity of the government to reduce the tax, and it＇s also a reform for the tax system.In a hazardous waste treatment enterprise as an example in this paper, shallow discussion on the influence to this type of enterprises, and put forward corresponding measures. |
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| Keywords: | business tax value-added tax hazardous waste treatment enterprise |
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