知识产权
知識產權
지식산권
Intellectual Property
2014年
4期
66~69
,共null页
“营改增” 知识产权服务业 政策影响
“營改增” 知識產權服務業 政策影響
“영개증” 지식산권복무업 정책영향
the transformation of business tax into value-added tax; intellectual property service industry;policy impacts
知识产权服务业是现代服务业的重要组成部分,在“营改增”税制改革试点中,作为“文化创意服务”的一部分,先行纳入了改革试点领域.随着“营改增”在全国范围内的推开,试点领域的不断扩大,对知识产权服务业将会产生深远的影响.结合“营改增”税制改革的相关情况,从政策内容、税负变化、经营策略等方面阐述“营改增”对知识产权服务业的影响,对利用好“营改增”政策提出有关建议.
知識產權服務業是現代服務業的重要組成部分,在“營改增”稅製改革試點中,作為“文化創意服務”的一部分,先行納入瞭改革試點領域.隨著“營改增”在全國範圍內的推開,試點領域的不斷擴大,對知識產權服務業將會產生深遠的影響.結閤“營改增”稅製改革的相關情況,從政策內容、稅負變化、經營策略等方麵闡述“營改增”對知識產權服務業的影響,對利用好“營改增”政策提齣有關建議.
지식산권복무업시현대복무업적중요조성부분,재“영개증”세제개혁시점중,작위“문화창의복무”적일부분,선행납입료개혁시점영역.수착“영개증”재전국범위내적추개,시점영역적불단확대,대지식산권복무업장회산생심원적영향.결합“영개증”세제개혁적상관정황,종정책내용、세부변화、경영책략등방면천술“영개증”대지식산권복무업적영향,대이용호“영개증”정책제출유관건의.
Intellectual property service industry is an important part of modem service industry and it is also regarded as a part of cultural creative service in the transformation of business tax into value-added tax. With the nationwide expansion of the above tax reform, intellectual property service industry will be greatly influenced in the near future. This paper discusses the impacts of the transformation of business tax into value-added tax on intellectual property service industry from the perspective of the policy content, tax changes and operating strategy. And this paper also puts forward some suggestions about the tax reform.
