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2012年开始,“营改增”开始在上海的交通运输行业与部分服务业中开展试点运行,2013年8月1日开始,“营改增”扩大了范围,并逐渐在全国范围内推广,行业的范围也逐渐在扩大。在试点的统计与试行过程中发现:实施“营改增”后,某些行业的税负出现了下降,但是对于某些行业而言,企业的税负不降反增。本文将就我国“营改增”的创新、效应以及在实施中采取的应对策略进行解析。
From the beginning of 2012, “Operation Reform” started pilot operation in Shanghai’s transportation industry and some service industries. From August 1, 2013 onwards, “Business Improvement” expanded its scope and gradually spread throughout the country Within the scope of promotion, the scope of the industry is gradually expanding. In the course of pilot statistics and trial implementation, the tax burden of some industries has declined after the implementation of the “tax reform”, but for some industries, the tax burden on enterprises has not risen. This article will analyze the innovation, effect and countermeasures adopted in the implementation of our country.