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从2012年起,营业税改征增值税工作在全国逐步展开。目前,纳入“营改增”试点的范围主要有交通运输业、部分现代服务业、邮政服务业和电信业等,建筑业、金融保险业和生活性服务业也即将纳入。随着“营改增”的推行以致全面完成,传统的销售货物或提供应税劳务的纳税人也不同程度地存在“营改增”业务。因此,税务机关和税收管理人员不应忽视增值税纳税人“营改增”的税收管理。从笔者了解的情况看,许多销售货物或提供应税劳务的
Since 2012, the business tax reform levy VAT work in the country gradually. At present, the pilot projects included in the “battalion reform” include the transport sector, some modern service industries, the postal service industry and the telecommunications industry. The construction industry, the financial insurance industry and the life service industry are also about to be included. With the implementation of “battalion reform ” so that the full implementation of the traditional sales of goods or taxpayers to provide taxable services to varying degrees, there is “business change ” business. Therefore, the tax authorities and tax administrators should not ignore the tax administration of VAT taxpayers. From the author’s understanding of the situation, many sell goods or provide taxable services