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党的十八届三中全会《决定》对深化税制改革作出了全面部署,为税收在服务发展大局中更好地发挥作用指明了方向。营业税改征增值税是深化财税体制改革的重头戏。早在2011年,经国务院批准,财政部、国家税务总局联合下发了“营业税改征增值税”试点方案。经过两年的试点工作,目前,“营改增”已推广到全国试行。营业税是对在中国境内提供应税劳务、转让无形资产或
The “Decision” of the Third Plenary Session of the 18th CPC Central Committee has made a comprehensive plan for deepening the reform of the taxation system, pointing out the direction for the tax revenue to play a better role in the general service development. Business tax reform levy VAT is the highlight of deepening the fiscal and taxation system reform. As early as 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the pilot program entitled “Business Tax Reform and Value-added Tax Reform”. After two years of pilot work, at present, the “Camp Reform” has been extended to the national trial. Business tax is to provide taxable services in China, the transfer of intangible assets or