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2012年以来,营业税改征增值税试点范围不断扩大,行业范围主要集中在交通运输业和部分现代服务业扩展为陆路运输服务、水路运输服务、航空运输服务、管道运输服务、邮政普遍服务、邮政特殊服务、其他邮政服务、研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、有形动产租赁服务、鉴证咨询服务、广播影视服务。由于服务业税负偏高,而且存在重复征税,不利于服务业专业化分工,不利于服务业发展和经济转型步伐加快。本文通过税制改革营改增试点及实施发展过程,结合本人财务工作实际,分析了营改增政策背景意义,通过对增值税、营业税的比较分析研究探讨,阐述了营改增对气象防雷业务的影响。现就我省防雷业目前状况浅显分析。
Since 2012, the scope of the Pilot Tax for Business Tax Reform has been continuously expanded. The scope of the industry mainly lies in the expansion of the transportation industry and some modern service industries into land transportation services, waterway transportation services, air transportation services, pipeline transportation services, postal universal services, postal services Special services, other postal services, research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible property rental services, forensic consulting services, radio and television services. Due to the high tax burden on the service industry and the repeated taxation, it is unfavorable to the specialized division of labor in the service industry, which is not conducive to the development of the service industry and the acceleration of economic restructuring. Through the reform of tax reform camps and the implementation of the pilot reform process, combined with my actual financial work, analysis of the background of the reform of the VAT policy, through the comparative analysis of value-added tax and business tax research, elaborated the camp to increase the meteorological anti-lightning business Impact. Lightning now on the current situation in our province a brief analysis.