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作为结构性减税和财税制度创新的重大举措,自2012年1月1日起,我国在上海拉开了营业税改增值税的序幕。到2012年年底,“营改增”试点范围扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东和厦门、深圳等地区。本文就“营改增”对勘察设计企业税负变化的影响及采取的相应对策进行探讨,希望本文的分析能对当前“营改增”勘察设计企业在税收方面的处理上起到一定作用。
As a significant measure of the structural tax reduction and fiscal and taxation system innovation, since January 1, 2012, our country opened a prelude to the sales tax reform VAT in Shanghai. By the end of 2012, the scope of the pilot program of “Camp Improvement” expanded to include Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong, Xiamen and Shenzhen. This paper discusses the impact of tax reform on survey and design enterprises and the countermeasures taken by the government to change the tax burden of survey and design enterprises, and hopes that the analysis in this paper can be applied to the tax treatment of current survey and design enterprises To a certain effect.