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营业税改征增值税(以下简称“营改增”)是重要的结构性减税政策,其目的是规避重复征税、减轻企业税负、调整经济结构、加快经济发展方式转变。营改增201 2年1月1日首先在上海市试点。7月25日,国务院决定将营改增试点范围扩大到包括浙江在内的1 0个省市。9月10日,省政府下发《浙江省营业税改征增值税试点工作方案》,规定自1 2月1日起实施营改增试点。那么,营改增将对试点地区相关产业发展及财政税收造成怎样的影响呢?本文以开化县为例进行剖析,并提出相应的对策。
Business tax reform levying value-added tax (hereinafter referred to as “tax reform”) is an important structural tax reduction policy, its purpose is to avoid double taxation, reduce corporate tax burden, adjust the economic structure and accelerate the transformation of economic development. Battalion increase 201 January 01, first pilot in Shanghai. On July 25, the State Council decided to extend the scope of the pilot camp reform to 10 provinces and cities including Zhejiang. On September 10, the provincial government issued the “Zhejiang Provincial Business Tax Reform Levy of Value-added Tax Pilot Program”, which stipulates that since February 1 implementation of the camp change pilot. So, the reform will increase the pilot areas related industries and financial tax revenue what kind of impact? This paper takes Kaihua County as an example for analysis, and put forward corresponding countermeasures.