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ying gai zeng hou fei zeng zhi shui ying shui xiang mu zhi shui wu chu li dui bi
Author(s): 
Pages: 86-87
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  营改增非增值税应税项目税务处理税负减轻;
Abstract: "营改增"自2016年5月1日起在全国范围内全面推开,增值税中"非增值税应税项目"的涉税处理随之发生改变。通过案例进行对比分析以探析"营改增"后"非增值税应税项目"的税务处理,可证实纳税人的税负减轻了。
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