摘要
介绍了增值税转型改革的主要内容,系统分析了增值税转型变化后对煤炭企业税收产生的影响,针对性地提出了煤炭企业应对增值税转型的基本思路。
The paper introduced the main contents of the transformation reform of value-added tax, systematically analyzed the value-added tax after the transformation variation affected to the tax of the coal enterprises and pertinently provided the basic idea of the value-added tax transformation for the coal enterprises.
出处
《煤炭经济研究》
2012年第7期31-33,共3页
Coal Economic Research
关键词
增值税转型
税负影响
纳税管理
煤炭企业
value-added tax transformation
taxation influence
tax payment management
coal enterprise
