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营业税改增值税是我国实施结构性减税政策的重要改革方向。上海率先开始试点,2013年8月1日开始,重庆也纳入试点地区。“营改增”试点工作对于消除现代服务业领域重复纳税、减轻现代服务业税收负担、促进现代服务业发展有着重要意义。文章立足营业税改增值税试点的目的和意义,分析“营改增”试点已取得的积极成效,并从试点税率、发票管理、税收优惠以及财务管理等方面探讨“营改增”在重庆地区试点对纳税人的影响及建议。
Business tax reform VAT is the implementation of structural tax cuts an important reform direction. Shanghai took the lead to start the pilot, August 1, 2013 began, Chongqing also included pilot areas. The pilot project of “Changing Camps and Increasing Enterprises” is of great significance to eliminating double taxation in the field of modern service industry, reducing the tax burden on modern service industries and promoting the development of modern service industry. Based on the purpose and significance of the VAT reform of business tax, this paper analyzes the positive results achieved by pilot reform of “VAT reform”, and explores the “tax reform” from the aspects of pilot tax rate, invoice management, tax preference and financial management. Impact of Piloting on Taxpayers in Chongqing Area and Suggestions.