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为了加快我国经济结构调整和产业升级步伐,财政部、国家税务总局颁布《营业税改征增值税试点方案》,从2012年1月1日起,在上海部分地区和行业率先进行“营改增”试点,并将逐步推广到全国范围。本文主要从“营改增”的背景、两税并存以及对试点企业不同行业税负、对企业利润影响展开分析,重点讨论了“营改增”对产业发展的影响,并提出了在改革过程中企业应采取的措施。
In order to speed up the pace of economic restructuring and industrial upgrading in our country, the Ministry of Finance and the State Administration of Taxation promulgated the “Pilot Program for Business Tax Reform and Levy of Value-added Tax”. Since January 1, 2012, some regions and industries in Shanghai have taken the lead in “ ”Pilot, and will be gradually extended to a nationwide. This article mainly analyzes the background of “camp change”, the coexistence of the two taxes and the tax burden of different industries in the pilot enterprises, and the impact on the profits of the enterprises. In the reform process should take measures.