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2011年11月16日,经国务院同意,财政部和国家税务总局发布了《营业税改征增值税试点方案》,同时印发了《交通运输业和部分现代服务业营业税改征增值税试点实施办法》等文件,明确从2012年1月1日起,对上海的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。这是继2009年实施增值税转型之后,国家对增值税制度的又一次重大调整,旨在通过消除重复征税,降低税负,促进现代服务业的发展。本文以张家港市为例,对“营改增”试点的影响进行了分析。
On November 16, 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation issued the “Pilot Program for Changing Business Taxes into Value Added Taxes” and issued the “Measures for the Pilot Implementation of the Pilot Business Tax Reform for Value Added Tax in the Transport Industry and Some Modern Service Industries” And other documents clearly from January 1, 2012 onwards, Shanghai’s transportation industry and some modern service industries to carry out business tax reform levy value-added tax pilot. This is another major adjustment made by the state to the value-added tax system following the implementation of the VAT reform in 2009, aiming to reduce the tax burden and promote the development of the modern service industry by eliminating double taxation. This article takes Zhangjiagang City as an example, and analyzes the impact of the pilot program of “Changing Camps to Increasing Camps”.