论文部分内容阅读
一、全面推开“营改增”的现实意义我国自2012年1月1日起,在上海开展交通运输业和部分现代服务业营业税改征增值税试点,拉开了“营改增”的序幕。2013年8月1日,“营改增”范围推广到全国试行。2016年5月1日,建筑业、房地产业、金融业、生活服务业纳入“营改增”试点。至此,“营改增”进入收官阶段,营业税完成了历史使命,增值税将以全新的面貌登上中国税制的舞台。
First, to fully open up the practical significance of “camp to increase” China since January 1, 2012, in Shanghai to carry out transportation and some modern service industry tax reform levy value-added tax pilot, opened a “camp reform Increase ”the prelude. On August 1, 2013, the scope of “VAT reform” was extended to the national trial. On May 1, 2016, the construction industry, real estate industry, financial industry and daily life service industry were included in the pilot program of “Changing Business Camps and Increasing Subsidies”. At this point, the “camp change” into the closing stage, business tax has completed its historic mission, value-added tax will be a whole new look on the stage of China’s tax system.