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2011年1月12日,国家税务总局发布《关于飞机维修业务增值税处理方式的公告》(2011年第5号公告,以下简称第5号公告),对飞机维修业务增值税处理政策进行了大幅度调整,使飞机维修行业不平等待遇的问题得到解决,政策归于统一。一、调整政策,统一待遇我国飞机维修业起步较晚,税收政策也随之走过了一个逐步完善的过程。1993年税制改革,国内飞机维修和船舶维修一样作为增值税的修理修配业务归入了增值税的征税范围。随着不断发展壮大,实力逐步增强,国内飞机维修企业也逐步跨出了国门,且国外业务越做越大。
On January 12, 2011, the State Administration of Taxation issued the Announcement on the Handling of VAT on Aircraft Maintenance Business (Announcement No. 5 of 2011, hereinafter referred to as Announcement No. 5), which conducted a large VAT processing policy on aircraft maintenance business The adjustment of the amplitude has resulted in the solution of the problem of unequal treatment in the aircraft maintenance industry and the unification of policies. First, adjust the policy, uniform treatment Aircraft maintenance industry in our country started late, tax policy also followed a gradual improvement process. In 1993, the tax reform, the domestic aircraft maintenance and the ship repairing were all included in the scope of taxation of value added tax (VAT) as repairs and repairs. As the company continues to grow and develop, its strength will gradually increase. Domestic aircraft maintenance enterprises have also gradually taken the country and the business in foreign countries has grown bigger and bigger.