摘要
实施“营改增”改革后,完善了其抵扣链条问题,完善对税负的转接,税负问题得以改善。净利润是评价一个企业经营成果的重要指标,影响净利润的因素主要包括营业收入、营业成本和税金及附加。本文将其影响因素进行分析,并提出相关建议。
After the implementation of the transformation from business tax to Value-Added Tax, it com-pleted deduction chain and transfer of tax burden, and the problem of tax burden could be solved. Net profit is an important indicator of the corporate operating performance. The factors affect net profit mainly include operating income, operating costs, tax and addition, this paper analyzes the influencing factors and puts forward relevant suggestions.
出处
《社会科学前沿》
2017年第11期1356-1360,共5页
Advances in Social Sciences
