“营改增”对电力企业的影响及对策
营业税改增值税，简称“营改增”，是指以前缴纳营业税的应税项目改成缴纳增值税。“营改增”最大的优点是避免多次征税，“营改增”是国家根据经济发展新形势，从全面深化改革的总体部署出发昕作出的重要决策，是深化财税改革的重要举措。“营改增”的全面推广和实施，能避免重复征税从而减轻企业税负。...
Gespeichert in:
| Veröffentlicht in: | 经济研究参考 2018-01 (29), p.47-48 |
|---|---|
| 1. Verfasser: | |
| Format: | Artikel |
| Sprache: | chi |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 48 |
|---|---|
| container_issue | 29 |
| container_start_page | 47 |
| container_title | 经济研究参考 |
| container_volume | |
| creator | 马江 |
| description | 营业税改增值税，简称“营改增”，是指以前缴纳营业税的应税项目改成缴纳增值税。“营改增”最大的优点是避免多次征税，“营改增”是国家根据经济发展新形势，从全面深化改革的总体部署出发昕作出的重要决策，是深化财税改革的重要举措。“营改增”的全面推广和实施，能避免重复征税从而减轻企业税负。 |
| format | Article |
| fullrecord | <record><control><sourceid>cass_wanfa</sourceid><recordid>TN_cdi_wanfang_journals_jjyjck201829010</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><cass_id>676126325</cass_id><wanfj_id>jjyjck201829010</wanfj_id><sourcerecordid>676126325</sourcerecordid><originalsourceid>FETCH-LOGICAL-c510-ffbdaa7161d404f0007e8777a2bdb8cee615aacbb1d7e03ac60df79fe0b541973</originalsourceid><addsrcrecordid>eNpjYeA0MrA01TU2NDXkYOAtLs5MMjAEQVMLU04Gg0cNc15MWPpsys6ni-Y9apj7dP3O51O2Pu2a_WRP45Mds57Panm6d-PTyb1P-7tAUmun8TCwpiXmFKfyQmluhhA31xBnD10ff3dPZ0cf3WRTQwPdtLSklMREc0MzwxQTA5M0AwMD81QLc3PzRKOklCSL5NRUM0PTxMTkpCTDFPNUA-PEZDODlDRzy7RUgyRTE0NLc2NuBnWIseWJeWmJeenxWfmlRXlAC-OzsiqzkrONDAwtjCyB3gCqlIKoTE4sLo7PKy5OiTczNzM0MjM2MjUGACuMWTg</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>“营改增”对电力企业的影响及对策</title><source>National Center for Philosophy and Social Science Documentation (China)</source><creator>马江</creator><creatorcontrib>马江</creatorcontrib><description>营业税改增值税，简称“营改增”，是指以前缴纳营业税的应税项目改成缴纳增值税。“营改增”最大的优点是避免多次征税，“营改增”是国家根据经济发展新形势，从全面深化改革的总体部署出发昕作出的重要决策，是深化财税改革的重要举措。“营改增”的全面推广和实施，能避免重复征税从而减轻企业税负。</description><identifier>ISSN: 2095-3151</identifier><language>chi</language><publisher>经济科学出版社</publisher><ispartof>经济研究参考, 2018-01 (29), p.47-48</ispartof><rights>Copyright © Wanfang Data Co. Ltd. All Rights Reserved.</rights><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Uhttp://www.wanfangdata.com.cn/images/PeriodicalImages/jjyjck/jjyjck.jpg</thumbnail><link.rule.ids>314,776,780,4010</link.rule.ids></links><search><creatorcontrib>马江</creatorcontrib><title>“营改增”对电力企业的影响及对策</title><title>经济研究参考</title><description>营业税改增值税，简称“营改增”，是指以前缴纳营业税的应税项目改成缴纳增值税。“营改增”最大的优点是避免多次征税，“营改增”是国家根据经济发展新形势，从全面深化改革的总体部署出发昕作出的重要决策，是深化财税改革的重要举措。“营改增”的全面推广和实施，能避免重复征税从而减轻企业税负。</description><issn>2095-3151</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2018</creationdate><recordtype>article</recordtype><recordid>eNpjYeA0MrA01TU2NDXkYOAtLs5MMjAEQVMLU04Gg0cNc15MWPpsys6ni-Y9apj7dP3O51O2Pu2a_WRP45Mds57Panm6d-PTyb1P-7tAUmun8TCwpiXmFKfyQmluhhA31xBnD10ff3dPZ0cf3WRTQwPdtLSklMREc0MzwxQTA5M0AwMD81QLc3PzRKOklCSL5NRUM0PTxMTkpCTDFPNUA-PEZDODlDRzy7RUgyRTE0NLc2NuBnWIseWJeWmJeenxWfmlRXlAC-OzsiqzkrONDAwtjCyB3gCqlIKoTE4sLo7PKy5OiTczNzM0MjM2MjUGACuMWTg</recordid><startdate>20180101</startdate><enddate>20180101</enddate><creator>马江</creator><general>经济科学出版社</general><general>广西水利电力建设集团有限公司</general><scope>NSCOK</scope><scope>2B.</scope><scope>4A8</scope><scope>92I</scope><scope>93N</scope><scope>PSX</scope><scope>TCJ</scope></search><sort><creationdate>20180101</creationdate><title>“营改增”对电力企业的影响及对策</title><author>马江</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c510-ffbdaa7161d404f0007e8777a2bdb8cee615aacbb1d7e03ac60df79fe0b541973</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>chi</language><creationdate>2018</creationdate><toplevel>online_resources</toplevel><creatorcontrib>马江</creatorcontrib><collection>国家哲学社会科学文献中心 (National Center for Philosophy and Social Sciences Documentation)</collection><collection>Wanfang Data Journals - Hong Kong</collection><collection>WANFANG Data Centre</collection><collection>Wanfang Data Journals</collection><collection>万方数据期刊 - 香港版</collection><collection>China Online Journals (COJ)</collection><collection>China Online Journals (COJ)</collection><jtitle>经济研究参考</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>马江</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>“营改增”对电力企业的影响及对策</atitle><jtitle>经济研究参考</jtitle><date>2018-01-01</date><risdate>2018</risdate><issue>29</issue><spage>47</spage><epage>48</epage><pages>47-48</pages><issn>2095-3151</issn><abstract>营业税改增值税，简称“营改增”，是指以前缴纳营业税的应税项目改成缴纳增值税。“营改增”最大的优点是避免多次征税，“营改增”是国家根据经济发展新形势，从全面深化改革的总体部署出发昕作出的重要决策，是深化财税改革的重要举措。“营改增”的全面推广和实施，能避免重复征税从而减轻企业税负。</abstract><pub>经济科学出版社</pub><tpages>2</tpages><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 2095-3151 |
| ispartof | 经济研究参考, 2018-01 (29), p.47-48 |
| issn | 2095-3151 |
| language | chi |
| recordid | cdi_wanfang_journals_jjyjck201829010 |
| source | National Center for Philosophy and Social Science Documentation (China) |
| title | “营改增”对电力企业的影响及对策 |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-04T14%3A30%3A12IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-cass_wanfa&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E2%80%9C%E8%90%A5%E6%94%B9%E5%A2%9E%E2%80%9D%E5%AF%B9%E7%94%B5%E5%8A%9B%E4%BC%81%E4%B8%9A%E7%9A%84%E5%BD%B1%E5%93%8D%E5%8F%8A%E5%AF%B9%E7%AD%96&rft.jtitle=%E7%BB%8F%E6%B5%8E%E7%A0%94%E7%A9%B6%E5%8F%82%E8%80%83&rft.au=%E9%A9%AC%E6%B1%9F&rft.date=2018-01-01&rft.issue=29&rft.spage=47&rft.epage=48&rft.pages=47-48&rft.issn=2095-3151&rft_id=info:doi/&rft_dat=%3Ccass_wanfa%3E676126325%3C/cass_wanfa%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_cass_id=676126325&rft_wanfj_id=jjyjck201829010&rfr_iscdi=true |