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营业税和增值税是我国现行的税制结构中两个非常重要的流转税税种,在营业税改增值税之前,增值税主要是针对是大部分的第二产业(除建筑行业外),而营业税则是主要针对第三产业的大部分行业。这两种税制的并行存在很多不合理的地方,因此在我国新的税制改革中,营业税改增值税是重中之重。“营改增”的实践是从试点开始的,截止到现在国内很多省份已经实施了这项税制改革。本文就是写针对云南省营业税改增值税试点工作的推行,提出自己的一些思考。
Business tax and value added tax are two very important types of turnover tax in the current tax structure of our country. Before VAT, VAT is mainly for the second industry Mainly for most of the tertiary industry. There are many unreasonable aspects of the parallel development of these two tax systems. Therefore, in our country’s new tax system reform, the VAT reform of business tax is the top priority. The practice of “changing camps into higher ones” began with the pilot project. As of now, many provinces in China have implemented the reform of the tax system. This article is written for Yunnan Province, the implementation of the pilot business of VAT reform implementation, put forward some of my own thinking.