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根据国务院部署,上海市于2012年1月1日在交通运输业和部分现代服务业开展了“营改增”试点工作。通过一年的试点,我们真正体会到“营改增”的重要意义,基本掌握了企业税赋的变化情况,为扩大试点创造了条件。一、“营改增”试点基本情况(一)全市企业概况2012年,全市共有15.9万户企业经确认后纳入营改增试点范围。其中:一般纳税人约5.6万户,占35.2%;小规模纳税人约10.3万户,占64.8%。共有12074户交通运输企业经确认后纳入试点范围,占全部试点纳税人总户数的7.6%。12074户交通运输企业中,一般纳税人6170户,占交通运输企业总户数的51.1%;小规模纳税人5904户,占48.9%。1至12月全市“营改增”试点企业提供
According to the deployment of the State Council, on January 1, 2012, Shanghai Municipality conducted a pilot program of “reforming camps and increasing profits” in the transportation industry and some modern service industries. After one year of pilot projects, we truly realized the importance of “increasing profits and increasing profits” and basically grasped the changes in corporate taxes and provided the conditions for the expansion of pilot projects. First, the “battalion change” pilot basic situation (A) the city’s business overview In 2012, the city a total of 159,000 enterprises confirmed to be included in the scope of batches of the pilot project. Among them: the general taxpayers about 56000, accounting for 35.2%; small-scale taxpayers about 103000, accounting for 64.8%. A total of 12074 transport enterprises confirmed to be included in the pilot area, accounting for 7.6% of the total number of pilot taxpayers. Among 12074 transport enterprises, 6170 are ordinary taxpayers, accounting for 51.1% of the total number of transport enterprises; and 5904 are small-scale taxpayers accounting for 48.9%. From January to December the city “battalion increased ” pilot enterprises to provide