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国家财政部、国家税务总局做出企业营业税改征增值税后,对各个不同行业的课税负担产生了不同的影响。本文主要针对勘测设计行业的自身特点,从利弊两个方面分析了税制改革后,新的课税制度变化对企业税务负担的不同影响,最后结合新疆企业的例子进行了说明。一、税改内容2011年,财政部、国家税务总局先后下发了《营业税改征增值税试点方案》和《交通运输业和部分现代服务业
After the Ministry of Finance and the State Administration of Taxation made the VAT reform on business tax, it had different impacts on the tax burden of different industries. This article mainly focuses on the characteristics of survey and design industry, and analyzes the different effects of the new tax system on the tax burden of enterprises after the tax system reform from two aspects of the pros and cons. Finally, the examples of Xinjiang enterprises are described. I. Contents of Tax Reform In 2011, the Ministry of Finance and the State Administration of Taxation successively issued the “Pilot Program of Changing Business Taxes into Value-added Taxes” and the "Transportation Industry and Some Modern Service Industries