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加快税制改革,完善税收制度,促进经济结构调整,对我国经济发展有着重要的意义和作用。2011年,经国务院批准,财政部、国家税务总局联合下发了营业税改征增值税(以下简称“营改增”)试点方案。从2012年1月1日起,在上海交通运输业和部分现代服务业开展“营改增”试点。随着税制改革不断深入,企业应关注税收政策变化,及时调整经营战略,实现企业价值最大化。
Speeding up the reform of the tax system, perfecting the tax system and promoting the economic restructuring have an important meaning and effect on the economic development of our country. In 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the pilot scheme of converting business tax into VAT (hereinafter referred to as “business reform”). From January 1, 2012 onwards, the pilot project of “reforming the battalion and increasing profits” will be carried out in Shanghai’s transportation industry and some modern service industries. With the continuous deepening of tax reform, enterprises should pay attention to changes in tax policies, adjust business strategies in a timely manner, and realize the maximization of corporate values.