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营业税和增值税是我国现行流转税制中最为重要的两种税种,二者平行征收,相互补充。但因为营业税是价内税,如果按照营业额的全额去征收,就容易出现在各个环节上的重复征税现象,加重了企业的负担,不利于企业的发展。另外,营业税和增值税是并存的,增值税的实际税负也出现偏高的情况。为了进一步的完善税收制度,促进我国经济和各个企业的发展,我国税务局发布了“营改增”的政策,希望能够使企业的整体税负不再增加或者略有下降,消除存在于服务业流通领域的一些重复纳税问题。2012年1月1日起,上海交通运输业和部分现代服务业开始开展营业税改征增值税试点。至此,货物劳务税收制度的改革拉开序幕。截至2013年8月1日,“营改增”范围已推广到全国试行。那么,营业税改征增值税的政策对港口企业有什么影响?面对港口的喜与忧,我们该如何去完善“营改增”的政策呢?
Business tax and value-added tax are the two most important types of taxes in current circulation tax system in our country. They are collected in parallel and are mutually supplementary. However, because the business tax is the intra-price tax, if it is levied according to the full amount of the business turnover, it is easy to appear the phenomenon of double taxation in all aspects, which aggravates the burden on the business and hinders the development of the business. In addition, business tax and value-added tax co-exist, the actual tax burden of VAT also appear high. In order to further improve the taxation system and promote the development of our economy and various enterprises, China’s Inland Revenue Department issued a policy of “increasing revenue and increasing profits”, hoping to make the overall tax burden of the enterprises no longer increase or slightly decrease, Some double taxation in the field of service circulation. Since January 1, 2012, Shanghai’s transportation industry and some modern service industries have begun to carry out pilot projects of converting business tax into value-added tax. At this point, the reform of the tax system of goods and services kicked off. As of August 1, 2013, the scope of the “VAT reform” has been extended to the national trial. So, business tax reform levy value-added tax policy on the port business have any impact? Facing the port of joy and worry, how should we improve the “business reform” policy?