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随着市场经济的发展,营业税征收模式造成的重复征税问题,营业税和增值税并存产生的抵扣中断等弊端,严重制约了行业的发展。文章探讨了“营改增”对航运业造成的影响,并针对目前航运业中存在的问题提出了合理化的建议。
With the development of market economy, the problem of double taxation caused by the pattern of business tax collection and the deductible interruption arising from the coexistence of business tax and value-added tax have seriously hampered the development of the industry. The paper discusses the impact of “Yingzengzeng” on the shipping industry and puts forward some reasonable proposals for the problems existing in the shipping industry.