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2011年11月,财政部和国家税务总局联合发布《营业税改征增值税试点方案》(以下简称“营改增”),2012年1月1日率先在上海市交通运输业和部分现代服务业开展试点。“营改增”应税服务项目包括:交通运输业中的陆路运输服务、水路运输服务、航空运输、管道运输和部分现代服务业中的研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、鉴证咨询服务、有形动产租赁服务。此次“营改增”因涉及我国两大主体税种,牵动众多纳税人的切身利益,是继2009年实施增值税转型之后,我国货物劳务税收制度的又一次重大变革,也是一项重要的结构性减税措施。
In November 2011, the Ministry of Finance and the State Administration of Taxation jointly issued the “Pilot Scheme for Business Tax Reform and Levy of Value-added Tax” (hereinafter referred to as “Pilot Reform and Capital Increase”). On January 1, 2012, the Pilot Project was first launched in Shanghai’s transportation industry and part of the modern Service industry pilot. Taxable services include: R & D and technical services in land transport services, water transport services, air transport, pipeline transportation and some modern service industries in the transport industry, information technology services, cultural and creative services , Logistics support services, forensic consulting services, tangible personal property rental services. The “change of battalion to VAT” involves the taxation of the two main bodies of our country and affects the vital interests of many taxpayers. It is also another major change in the taxation system of China’s goods and services following the implementation of the VAT reform in 2009 and is also an important one Structural tax cuts.