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随着我国进入经济结构调整的关键时期,国家财税制度的改革也在不断的完善中。2011年11月16日,国家财政部和国家税务总局正式发布《营业税改征增值税试点方案》,并规定自2012年1月1日起由上海作为首个试点城市,对上海市的交通运输业和部分现代服务业,展开营业税改征增值税的试点工作,这一方案的进行代表着“营改增”方案将正式在我国实施。根据国家财税制度改革的要求,营业税改征增值税能有效的完善税务制度,彻底清除重复征税,能够有效的帮助第三产业的融合,促进我国社会专业化分工。不仅有利于企业降低税负,同时也加强了企业的发展能力,从而达到优化我国的经济结构,促进我国国民经济健康稳定的发展。
As China enters the critical period of economic restructuring, the reform of the state taxation system is also constantly improving. On November 16, 2011, the Ministry of Finance and the State Administration of Taxation formally released the “Pilot Program for Changing Business Taxes into Value-added Taxes” and stipulated that Shanghai will be the first pilot city from January 1, 2012 to regulate the transportation of Shanghai Industry and part of the modern service industry, the introduction of business tax reform levy value-added tax pilot project, the implementation of this program represents “camp change” program will be formally implemented in our country. According to the requirements of the reform of the state finance and taxation system, the transformation of business tax into value added tax can effectively improve the taxation system, eliminate double taxation thoroughly, effectively help the tertiary industry to integrate and promote the specialization of our society. It is not only beneficial for enterprises to reduce their tax burden, but also strengthens the development capability of enterprises so as to optimize the economic structure of our country and promote the healthy and stable development of our national economy.