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现阶段我国经济体制改革已经进入关键时期,国家税务总局和国家财政部于2011年11月16日正式发布《营业税改增值税试点方案》,并定于2012年1月1日将上海作为试点城市,将对其交通运输业和部分服务业展开营改增的试点工作。在“营改增”在上海等试点城市展开后,2013年8月1日交通运输业和部分现代服务业营业税改增值税业已在全国范围内推行,本文将围绕“营改增”的内涵,论述这项税制改革对国家财政和税收的影响,并提出几点建议。
At the present stage, China’s economic restructuring has entered a crucial period. The State Administration of Taxation and the Ministry of Finance officially released the “Business Tax Reform VAT Pilot Scheme” on November 16, 2011 and will set Shanghai as a pilot city on January 1, 2012 , It will carry out pilot projects to increase its traffic and transportation and some service industries. On August 1, 2013, the VAT reform of business tax and business tax of some modern service industries has been implemented nationwide in the pilot cities of Shanghai and other cities. This article will focus on the reform of “ ”, Discusses the impact of this tax system reform on state finance and tax revenue, and puts forward some suggestions.