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“营改增”是目前规模最大的结构性减税措施。2012年以来,营业税改征增值税试点范围不断扩大,行业范围主要集中在交通运输业和部分现代服务业。“营改增”试点并非想象中的波澜不惊。如何突围“营改增”的难题,是摆在中国结构性减税面前的现实考量。
“Camp to change” is the largest structural tax relief measures. Since 2012, the scope of pilot projects of transforming business tax into value-added tax has been expanding. The scope of the industry mainly lies in the transportation industry and some modern service industries. “Camp change” pilot is not imagined in the placid. How to break the “camp change” problem is placed in the face of China’s structural tax cuts reality considerations.