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2012年,中央在继续深化落实2008年以来出台的一系列“保增长、扩内需、调结构、惠民生”的政策基础上,结合“十二五”以来经济社会发展现状,就如何更好的做好“结构性减税”工作,确定了包括稳步推进营业税改增值税试点、减轻中心企业尤其是小微企业税负、加大税收政策保障和改善民生力度、扩大营业税差额征税试点以及实施较低的进口暂定税率等措施在内的五大结构性减税政策。其中,营业税改征增值税的措施目前正在上海
In 2012, on the basis of continuing to deepen the implementation of a series of policies promulgated since 2008 on the basis of policies of “maintaining growth, expanding domestic demand, adjusting structure and benefiting the people’s livelihood” and combining with the status quo of economic and social development since the 12th Five-Year Plan, On how to do a better job of “structural tax reduction”, we have determined that we should try our best to steadily push forward with the pilot projects of business tax reform, reduce the tax burden on central enterprises, especially small and micro enterprises, increase tax policy support and people’s livelihood, Business tax tax levied on the pilot and the implementation of a lower provisional import tax rates and other measures, including the five structural tax cuts. Among them, the business tax reform levy value-added tax is currently in Shanghai