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营业税改征增值税改革是我国“十二五”期间一项重要的税务结构性减税内容,医药研发是一个高风险及高回报的特点的行业,在“十二五”期间我国政府重点扶持并鼓励此行业,而SLT医药研发企业是一家新兴医药。本文通过对营业税改增值税的政策解读,定量定性模拟税改对SLT医药企业的影响,阐述营业税改增值税政策对SLT医药研发企业的财务工作、企业结构及企业管理的影响,最后重点简述了SLT医药研企业对此项税改的应对措施和建议。
The reform of business tax The reform of value-added tax is an important tax structural tax reduction during the “Twelfth Five-year Plan” in China. Pharmaceutical research and development is a high-risk and high-rewarding industry. During the “12th Five-Year Plan” period, Our government mainly supports and encourages this industry, and SLT Pharmaceutical R & D Enterprise is a new emerging medicine. This article through the business tax to change the value-added tax policy interpretation, quantitative qualitative simulation of the impact of tax reform on SLT pharmaceutical companies, elaborated sales tax reform VAT SLT pharmaceutical R & D enterprises financial work, corporate structure and business management, the last concise SLT pharmaceutical research enterprises on the tax reform measures and recommendations.