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2013年5月24日财政部和国家税务总局联合印发了《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税[2013]37号),自2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业“营改增”试点。本文通过分析物流业、建筑业“营改增”对中铁物资集团有限公司贸易、物流、BT项目业务的影响,提出相应的应对策略。
On May 24, 2013, the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice on the Taxation of Business Taxes for VAT Reform in the Transportation Industry and Some Modern Service Industries in China (Cai Shui [2013] No. 37), since 2013 On August 1 of the year, a pilot program of ”transportation, business transformation and increase“ of transportation and some modern service industries will be carried out across the country. This article analyzes the impact of the logistics industry, construction industry, ”Yingzengzeng" on the trade, logistics and BT projects of China Railway Materials Group Co., Ltd., and puts forward corresponding countermeasures.