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我国正处于加快转变经济发展方式的攻坚时期,大力发展第三产业,对推动经济结构调整和提高国家综合实力具有重要的意义。随着市场经济的发展和信息化水平的不断提升,营业税和增值税并存的弊端日益凸显,人为地将产品和服务割裂开来,分别使用不同的税种的税收制度,越来越不能适应产业和经济发展的要求。2011年,财政部、国家税务总局联合下发营业税改增值税(以下简称“营改增”)试点方案,正式拉开“营改增”税制改革的序幕。从2012年1月1日起,历经四年,“营改增”试点已在全国范围铺开,覆盖了交通运输业、现代服务业、铁路运输业、
My country is in a crucial period of accelerating the transformation of the mode of economic development. To vigorously develop the tertiary industry is of great significance to promoting the readjustment of the economic structure and enhancing the comprehensive strength of the country. With the development of the market economy and the continuous improvement of the informationization level, the drawbacks of business tax and value added tax coexisting have become increasingly prominent. Artificially separating the products and services, tax systems using different types of taxes, respectively, are increasingly unable to adapt to industries and Economic development requirements. In 2011, the Ministry of Finance and the State Administration of Taxation jointly issued the pilot program of business tax reform and value-added tax (hereinafter referred to as “tax reform”), officially opening the prelude to the tax reform of “reforming the tax base by enterprises”. From January 1, 2012 onwards, after four years, the pilot program of “Changing Camps to Increase Prices” has been rolled out all over the country and covered areas such as transportation, modern service industry, railway transportation,