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随着市场经济的不断发展和完善,1994年的税制改革中,对不同行业分别适用不同税制的规定的不合理性日益显现出来,为了使得税制更合理科学,国务院决定从2014年1月起将铁路运输业纳入营改增试点,适用11%的增值税。为此,本文将针对于我国铁路运输行业的实际情况,就此次“营改增”的施行进行分析。
With the constant development and improvement of the market economy, the unreasonable provisions on the application of different tax systems to different industries in the 1994 tax reform have become increasingly apparent. In order to make the taxation system more rational and scientific, the State Council decided that from January 2014 The railway transport industry has been included in the reform of pilot camps and a VAT of 11% applies. To this end, this article will be aimed at the actual situation of China’s railway transport industry, the “battalion change ” implementation.