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我国于2012年1月1日在上海市交通运输业和部分现代服务业开展营业税改征增值税试点改革,2013年8月1日交通运输业和部分现代服务业在全国范围内施行“营改增”。推广两年多的实践证明,营业税改增值税的税制改革是一项重大的税收政策福利,真正体现了税收的本质。此次改革、扩围的速度和广度远远超出了预期,无疑为注税行业带来了巨大的发展机遇,同时也带来了重大挑战。
On January 1, 2012, China conducted a pilot reform of business tax reform and value-added tax in the transportation and some modern service industries in Shanghai. On August 1, 2013, the transportation industry and some modern service industries implemented a nationwide “ Change increase ”. The practice of promoting more than two years proves that the tax system reform of sales tax to value added tax is a major tax policy and welfare and really reflects the essence of taxation. The speed and scope of the expansion have far exceeded expectations and undoubtedly have brought tremendous development opportunities to the tax-paying industry as well as major challenges.