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为降低企业税负,促进现代服务业和第三产业的快速发展,推动国内产业成功升级和转型,我国在税收领域推行了一项重要的新的政策,即营业税改征增值税政策,简称“营改增”政策。该项政策的推行和实施,有效避免了国内企业重复征税的问题,促使我国税收更加科学化和合理化。经实地调查发现,该政策的实施对交通行业尤其是公路、桥梁等的设计施工行业来说影响较大,短期内,该行业面临的挑战要大于机遇。本文从“营改增”的含义及相关概况的介绍出发,分析了该政策对交通行业的影响,进一步提出应对举措,希望对相关领域的研究提供现实性参考。
In order to reduce the corporate tax burden, promote the rapid development of the modern service industry and the tertiary industry, and promote the successful upgrading and restructuring of the domestic industries, China has introduced an important new policy in the field of taxation, namely, the business tax reform and VAT policy, referred to as “Camp change” policy. The implementation and implementation of this policy has effectively avoided the problem of repeated taxation by domestic enterprises and has made our taxation more scientific and rationalized. The field survey found that the implementation of the policy on the transportation industry, especially roads, bridges and other design and construction industry, a greater impact in the short term, the industry faces more challenges than the opportunities. This article starts from the introduction of the meaning of “Ying Chao Zeng ” and the related general situation, analyzes the impact of the policy on the transportation industry and further proposes countermeasures, hoping to provide a realistic reference for the research in related fields.