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自从国家释放“营业税改增值税”信号以来,无论是行业主管机构、还是受直接影响的企业单位都引起了相当的重视。迄今,财政部、国家税务总局共制定了多个涉及“营改增”的文件,包括《营业税改增值税试点方案》(财税【2011】110号)及财税【2011】111号文件,2012年7月,财政部、国家税务总局联合下发了财税【2012】71号文件,交通运输业和部分现代服务业营业税改增值税试点正式扩至北京、浙江等8省市,同时2013年将选择部分行业在全国范围试点,可以预见建筑业的“营
Since the release of the ”Tax on Business Taxes to Value Added Tax“ by the state, both the industry authorities and the directly affected business units have drawn considerable attention. So far, the Ministry of Finance and the State Administration of Taxation have formulated a number of documents relating to the ”VAT reform“, including the ”Pilot Program of Business Tax Reform VAT“ (Cai Shui [2011] No. 110) and Cai Shui [2011] No. 111 document, In July 2012, the Ministry of Finance and the State Administration of Taxation jointly issued Document No. 57 of Finance and Taxation [2012], and the Pilot Program of Business Tax Reform on Value Added Tax in the Transport Industry and Some Modern Service Industries was officially expanded to 8 provinces and municipalities such as Beijing and Zhejiang. In 2013 Some industries will be selected pilot in the country, we can foresee the construction industry ”camp