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在我国的邮政业和交通运输业实行“营增改”措施,是一项影响深远的决策。营改增首次在2012年元月一日在上海实施,随后营改增试点扩至北京、江苏以及天津等地,而在2013年4月10日由国务院常务会议决定于2013年8月1日由地方试点向全国实施,其中主要试点的行业为交通运输业以及部分服务业等,这一措施标志着营业税改增值税将会成为税收制度改革的一个新起点,将会推进我国税收进入一个新的阶段。本文主要分析施工行业应对“营改增”措施的策略。
In our country’s postal service and transportation industry to implement “business change ” measures, is a far-reaching decision-making. The first batch of camp reform was implemented in Shanghai on January 1, 2012 for the first time. Subsequently, pilot camps were expanded to Beijing, Jiangsu and Tianjin, and on April 10, 2013, a decision of the State Council’s executive meeting was held on August 1, 2013 Which is piloted by the local authorities and implemented throughout the country. The major pilot industries are the transportation industry and some service industries. This measure marks that the business tax reform VAT will become a new starting point for the reform of taxation system and will push forward China’s tax revenue into a new The stage. This article mainly analyzes the construction industry to cope with the “business change” measures.