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2011年,经国务院批准,国家财政部、税务总局发布了经国务院同意的《关于印发<营业税改征增值税试点方案>的通知》。从翌年1月1日起,在上海交通运输业和部分现代服务业开展营业税改征增值税试点。营业税改征增值税(简称“营改增”)是中国税制改革及增值税制度改革中关键的一步,“营改增”的出台对我国经济发展方式转变及税制体制完善方面产生了重大而深远的影响。本文对营业税与增值税的定义、“营改增”产生的背景及其对我国社会经济的正负效应进行了分析,并提出了相应的对策建议。
In 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation released the Notice on Printing and Distributing the Pilot Project of Changing Business Tax into Value-added Tax with the agreement of the State Council. From January 1 of the following year, the pilot project of transforming business tax into value-added tax will be conducted in Shanghai’s transportation industry and some modern service industries. Business tax reform levy value-added tax (referred to as “business tax increase”) is a key step in the reform of China’s tax reform and value-added tax system, “the introduction of” business tax reform “to China’s economic development and the tax system to improve Significant and far-reaching impact. This paper analyzes the definition of business tax and value added tax, the background of ”business tax reform" and its positive and negative effects on China’s social economy, and puts forward corresponding countermeasures and suggestions.