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2011年11月16日,财政部、国家税务总局发布《营业税改征增值税试点方案》,率先,在上海市交通运输业和部分现代服务业开展营业税改征增值税试点,这预示着“营改增”方案开始在我国开始正式实行。2013年8月国家实行扩大营改增试点即在全国范围内开展交通运输业与部分现代服务业的试点。而在2015年这一我国税制改革的重要年份,我国房地产业、建筑业和部分生活服务业也相继完成了“营改增”。本文以小微企业的定义及现实背景出发,来说明营改增对企业税收征缴的影响,同时对企业和政府提出相应的建议。
On November 16, 2011, the Ministry of Finance and the State Administration of Taxation released the Pilot Project of Changing Sales Tax into Value-added Tax, taking the lead in piloting the reform of business tax on VAT in the transportation industry and some modern service industries in Shanghai, which indicates that “ Camp increase by ”program began to be formally implemented in our country. In August 2013, the state implemented a pilot program to expand the reform of camps and expand pilot programs in the transportation industry and some modern service industries nationwide. In 2015, an important year for the reform of China’s tax system, China’s real estate industry, construction industry and some life service industries have also completed the “battalion change”. In this paper, the definition of small and micro enterprises and the background of the reality to illustrate the impact of the tax reform on business tax collection, at the same time, enterprises and the government put forward corresponding recommendations.