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一、营改增政策的布局设计营改增的本质是解决重复征税问题,由原来营业税“道道征税、全额征税”向增值税“道道征税、道道抵扣”转变,通过降低企业税负,增加企业活力和经济动力。2012年1月1日,首轮营改增试点在上海交通运输业和部分现代服务业展开,历经几次行业政策的颁布及推行,至2016年5月1日本轮扩围改革止,营改增试点已在所有服务行业内推开。
First, the camp to increase the policy of the layout of the design change is the essence of the VAT is to solve the problem of double taxation, from the original sales tax “roundabout tax, full tax ” to the VAT "round of taxation, Change, by reducing corporate tax burden, increase corporate vitality and economic momentum. January 1, 2012, the first batch of battalion reform pilot project in Shanghai’s transportation industry and some modern service industries, after several promulgation and implementation of industry policies, to May 1, 2016 round of expansion reform until the reform Pilot projects have been launched in all service industries.