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2013年8月1日,《关于在全国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税收政策的通知》颁布之后,包括铁路运输业在内的交通运输企业以及一些现代服务行业均在开始开设“营改增”试点并不断在全国范围内进行扩展。“营改增”改革的不断推进给交通运输企业的生存和发展带来了新的挑战,要想有效促进交通运输企业的发展进步,我们必须要高度重视铁路运输业“营改增”后的增值税纳税筹划,保证企业经济利益。
On August 1, 2013, after the promulgation of the “Circular on the Taxation of Business Taxes for Value Added Tax Redevelopment of Transport Services and Some Modern Services in the Nation”, the transport enterprises including the railway transportation industry as well as some modern service industries At the beginning of the pilot program “Camp change”, and continue to expand nationwide. The continuous reform of the “reform of the battalion and the reform of the battalion” has brought new challenges to the survival and development of the transport enterprises. In order to effectively promote the development and progress of the transport enterprises, we must attach great importance to the railway transport industry. "After the VAT tax planning to ensure the economic interests of enterprises.