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随着我国经济的快速发展,营业税与增值税并行的税制格局已经无法适应经济发展的要求,在其中暴露出来的各种税收问题逐渐引起了学术界、企业等单位的广泛关注。为了取消重复征税的弊端,我国于2012年开始推行“营改增”的税制改革政策,在试行阶段,有的行业出现了税负不降反增的局面,计税过程中的不同环节划分不明确。这些问题的发生严重阻碍着我国“营改增”税制改革的实施,这与税制改革的初衷相去甚远。矿山行业比上海开始的交通运输行业、部分现代服务业开展“营改增”的时间还要早一些,可以追溯到2011年12月1日。2016年3月,经国务院批准,自5月1日起在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。实施“营改增”后对我国矿山行业带来什么样的影响呢?这将是本文研究的重要内容,并针对产生的影响提出具体的解决对策,为促进我国矿山企业的发展奠定基础。
With the rapid economic development in our country, the tax structure that business tax and value added tax are in parallel can no longer meet the requirements of economic development. Various tax issues exposed by them have aroused widespread concern in academia and enterprises. In order to abolish the drawbacks of double taxation, China started the policy of “reforming the tax base and reforming the tax base” in 2012. During the pilot phase, some industries experienced an increase in tax burden but not a decrease in the tax rate Link is not clear. The occurrence of these problems seriously hinders the implementation of the tax reform in our country, which is far from the original purpose of the tax reform. The mining industry is slightly earlier than the transportation industry started in Shanghai and some modern service industries have begun to carry out the “battalion reform,” which goes back to December 1, 2011. In March 2016, with the approval of the State Council, from May 1, the pilot project of transforming business tax into value-added tax (hereinafter referred to as “business reform”) was started in a nationwide scale. Construction, real estate, finance, and daily life services Business tax taxpayers, included in the scope of the pilot, from paying sales tax to pay VAT. What kind of impact will China’s mining industry exert after the implementation of “Business Reform and Increasing”? This will be an important content of this study, and specific solutions to the impact will be put forward so as to lay a foundation for the development of China’s mining enterprises .