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本文以2012年1月起上海地区交通运输业实施营业税改征增值税改革的背景,结合航道维护管理事业单位实际,探讨此项改革对航道事业单位的影响与对策。
Based on the background of reforming business tax in levying value-added tax in Shanghai’s transportation industry since January 2012, this paper discusses the impact of this reform on waterways and institutions and countermeasures in light of the actual conditions of waterway maintenance and management institutions.