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2014年1月1日起,铁路运输和邮政业纳入“营改增”大军,这离全面实现营改增又进了一步。文章首先介绍了营改增的必要性,其次从整体上梳理试点地区现状,并分行业分析税负,最后指出在营改增中应注意税务知识的储备与更新;不同行业对可抵扣进项税额要求不同,同一行业但处于不同生命周期的企业,其可抵扣进项税额也不同,生命周期与可抵进往往成反比等,以期为处于营改增的企业给予参考。
Since January 1, 2014, the rail transport and postal industries have been included in the army of “battalion reform,” adding that this is a further step toward full battalion reform. The article first introduced the necessity of increasing the VAT reform. Secondly, it sorted out the status quo of the pilot areas as a whole and analyzed the tax burden by industry. Finally, it pointed out that the tax knowledge should be reserved and updated in the VAT reform; Tax requirements are different, the same industry but in different life cycle of the enterprise, its input tax can be deducted is different, the life cycle and can be arrived at is often inversely proportional to, in order to increase business in the camp to give reference.