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ou meng mo shi xia shang ye yin xing ying gai zeng shui fu ping heng dian ce suan ji yu san zhong fang an de gai jin si kao
Author(s): 
Pages: 48-50
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  欧盟商业银行税负平衡点;
Abstract: 笔者去年在《财会月刊》发表了《欧盟基本的免税法在我国的运用》一文,认为在考虑所得税的情况下,"营改增"后的税负平衡点为6%。本文针对此文作了深入分析,并对该文的测算方法进一步完善,根据可抵扣进项税额总费用基础计算出来的税负平衡点接近15%。
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