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营业税改征增值税改革是我国“十二五”期间一项重要的结构性减税措施。2011年11月16日财政部、国家税务总局发布《关于印发〈营业税改征增值税试点方案〉的通知》(财税[2011]110号)拉开营业税改征增值税(以下简称“营改增”)的序幕。增值税作为一种“良税”对促进纳税人之间的公平竞争,保障税收稳定增长,促进经济发展具有重要作用,小微企业做为我国经济发展的重要组成部成,在我国经济建设中发挥着重要作用,营业税改征增值税对我国小微企业的健康发展具有重要意义。
Business tax reform The VAT reform is an important structural tax reduction measure during the period of “the 12th Five-Year Plan” in our country. November 16, 2011 The Ministry of Finance and the State Administration of Taxation released the Circular on Printing and Distributing the Pilot Scheme of Business Tax for Levy of Value Added Tax (Cai Shui [2011] No. 110) Launching the Business Tax Reform (VAT) (hereinafter referred to as “ Increase ”) the prelude. As a “good tax”, VAT plays an important role in promoting fair competition among taxpayers, ensuring steady tax revenue growth and promoting economic development. Small and micro enterprises, as an important part of China’s economic development, Construction plays an important role in business tax reform levy value-added tax on the healthy development of China’s small and micro enterprises is of great significance.