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国家财政部和国税总局联合发布的《营业税改征增值税试点方案》(财税[2011]110号)规定部分服务行业和交通运输行业在上海进行营业税改增值税试点,根据试点效果反响,逐步应用到其他行业。2016年3月24日,国家财政部和国税总局联合发布的“36号文”(财税[2016]36号),公布了尚未营改增的行业适用的增值税税率和政策,规定从2016年5月1日开始,金融业、建筑业、生活服务业、房地产业、全部纳入营改增试点范围。本文主要以出版行业为切入点,探讨和出版行业日常经营活动中相关的各行业因为营改增而带来的影响。
The Pilot Program of Changing Business Tax into Value Added Tax (Caishui [2011] No. 110) jointly promulgated by the Ministry of Finance and the State Administration of Taxation stipulates that some service industries and the transportation industry conduct a pilot program of business tax reform in value-added tax in Shanghai. According to the response of the pilot project, the gradual application To other industries. On March 24, 2016, the No. 36 Circular (Cai Shui [2016] No. 36) co-issued by the State Ministry of Finance and the State Administration of Taxation released the VAT rates and policies applicable to the industries that have not yet made any changes. It stipulated that May 1, 2016 onwards, the financial industry, construction industry, life service industry, real estate, all included in the scope of the pilot increase camp. This paper focuses on the publishing industry as a starting point to explore and publish the daily business activities related to the industry because of the impact of business growth.