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如要使营改增通过全链条税收调整和结构减税为经济转型提供重要推力,未来两年的相应政策发展十分重要党的十八届三中全会以来,一如市场预料的那样,我国的税收制度改革在营改增方向上又迈进了坚实的一步。继2013年12月4日国务院决定将铁路运输与邮政服务纳入营改增范围之后,财政部与国家税务总局(简称“国税总局”)又于12月13日发布了新版营改增文件(即财税[2013]106号文件,简称“106号文”),自2014年1
In order to make the reform of the camp a major thrust for economic restructuring through full-chain tax adjustments and structural tax cuts, the development of corresponding policies in the next two years is of great importance. Since the Third Plenary Session of the 18th CPC Central Committee, as the market expected, The reform of the taxation system has taken another solid step in the direction of the reform of the camp. Following the decision of the State Council on December 4, 2013, to include rail transport and postal services in the scope of enlarging the camp, the Ministry of Finance and the State Administration of Taxation (the “SAT” (Ie Caishui [2013] No. 106 Document, referred to as “No. 106”) since 2014