【摘要】 增值税转型是一项普惠型的改革,但是经历了漫长的分批试点过程。政府的谨慎与社会的广泛关注,使得此次税改推行耐人寻味。按国务院税改会议披露的实施细则,此次税改后实际税率降中有升,并非各界所期待的那样普遍受益,这意味着国务院借扩大内需之机对国内产业的新一轮调整。而无论企业受益或受损,在各自面对国际市场环境低迷、国内政策方向不明朗的情况下都应作长短期两手准备。更多还原

【Abstract】 The transition of value-added tax is a kind of reform favoring the general public,but it has experienced a long process of trial batches.The cautiousness of the government and the wide attention of the society make the implementation of the tax reform more intriguing.According to the disclosed details of implementation of the tax reform from the meetings of the State Council,the actual tax rates after the tax reform are generally dropping while some are rising,not favoring all as expected by all walks of life,which means that the State Council,taking advantage of the expanding domestic demand,is going to make a new round of adjustment on the domestic industries.Whether it will benefit or suffer,faced with the gloomy environment of the international market and the unclear direction of domestic policy,the enterprises should make all kinds of long-term and short-term preparations.更多还原