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伴随着多年改革的呼声,2011年11月16日,财税〔2011〕110号关于印发《营业税改征增值税试点方案》的通知破壳而出,正式拉开营业税改增值税的历史大幕,党在《中华人民共和国国民经济和社会发展第十二个五年规划纲要》里明确了财税体制改革的目标,在2011年《政府工作报告》给出了改革的要求,预计在十二五期间稳步推行营业税改增值税,改革的目的在于推进产业结构化调整,完善财税体制,消除反复征税,促进产业有机结合,进一步削减企业税收负
With the call for years of reform, Caishui (2011) No. 110 issued a Notice on Printing and Distributing Business Pilot Tax for Value Added Taxes on November 16, 2011, breaking the envelope and officially opening the historical curtain of changing sales tax to value added tax. The party has set forth its goal of reforming the fiscal and taxation system in the “Outline of the 12th Five-Year Plan for National Economic and Social Development of the People’s Republic of China.” The “Government Work Report” in 2011 gives the requirements for reform. It is estimated that during the 12th FYP period Steadily implement the VAT reform on sales tax. The purpose of the reform is to promote structural adjustment of industries, improve the fiscal and taxation system, eliminate double taxation, promote the organic combination of industries and further reduce the tax burden on enterprises