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当前,营改增已经在我国正式实施,其是国家实施结构性减税的一项重要举措,也是一项重大的税制改革。从2012年1月1日起在上海市交通运输业和部分现代服务业开展营业税改征增值税试点改革。营改增对各企业十分有利,比如,服务业登记成为一般纳税人后,可抵扣购买固定资产、货物和服务的相关进项;制造业,货物批发和零售企业能抵扣接受服务的相关进项;从事跨境服务的企业原来通常会产生5%的营业税成本,营改增后可能不会发生任何实际的增值税成本。本文首先对营业税与增值税的缴纳方法对铁路行业的对比进行了分析,其次,提出了营改增后对铁路行业带来的影响。
At present, the reform of the camp has been formally implemented in our country. It is an important measure for the state to implement structural tax cuts and is also a major tax reform. From January 1, 2012, the pilot reform of business tax reform and value-added tax reform will be conducted in Shanghai’s transportation industry and some modern service industries. For example, after registration of service industry becomes a general taxpayer, the related items of purchasing fixed assets, goods and services can be deductible; manufacturing, wholesale and retail enterprises can offset the related items of service acceptance ; Enterprises engaged in cross-border services would normally generate a 5% sales tax cost, which may not incur any actual VAT costs. This article first analyzes the comparison between the methods of paying sales tax and value-added tax to the railway industry, and secondly, it puts forward the impact of the increase in the VAT on the railway industry.