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经国务院批准在2011年财政部、国家税务总局联合下发营改增试点方案并率先在上海的交通运输业和部分现代服务业实行试点,并在2012年起开始向全国范围推行营改增税制改革。实行营改增能减少现行税负重复征收问题,有利于完善二、三产业的增值税抵扣链条,有利于建立增值税出口退税制度,从而改善我国的出口环境。
Approved by the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued a pilot scheme for pilot reform of business expansion in 2011 and took the lead in piloting the transportation industry and some modern service industries in Shanghai. In 2012, the pilot program of tax reform for business tax reform reform. The implementation of reform to increase the current tax burden to reduce the problem of repeated collection is conducive to improving the secondary and tertiary industries VAT deduction chain is conducive to the establishment of VAT export tax rebate system to improve China’s export environment.