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从2016年5月1日起,房地产业和建筑业、金融服务业和生活服务业等行业被纳入营改增体系。李克强总理强调,所有行业税负只减不增,在财政收入下降的情况下,政府依然愿意用短期财政收入的“减”换取持续发展势能的“增”。教育作为为经济发展提供人才势能的行业,最终的“营改增”政策落地,会对教育服务行业产生怎样的影响,本文将从理论与实践的角度作相关探讨。一、“营改增”政策的背景及意义随着市场经济的建立和发展,我国大部分第三产业被排除在增
From May 1, 2016, industries such as real estate and construction, financial services and living services will be included in the VAT reform. Premier Li Keqiang emphasized that the tax burden on all industries will only decrease but not increase. In the case of declining fiscal revenue, the government will still be willing to use the “shortfall” of short-term fiscal revenue in return for the “growth” of sustainable development potential. Education as an industry that provides talented people with potential energy for economic development will eventually have an impact on the education service industry. This article will discuss the relationship between theory and practice. I. Background and Significance of the Policy of “Changing Camps by Increasing Camps” With the establishment and development of market economy, most of the tertiary industries in our country are excluded