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国家层面出台的《营业税改征增值税试点方案》中,对税改目标进行了概括性的描述,保证“改革试点行业总体税负不增加或略有下降”。对营业税改征增值税试点过程中因新老税制转换实际税负有所增加的试点企业,实施过渡期财政扶持政策。部分试点企业在新老税制转换期内产生税负有所增加的情况,为有效平衡这部分试点企业的税负,顺利推进试点改革,有必要实施过渡性财政政策给予扶持。
At the national level, the “Pilot Project of Business Tax Reform and Value-added Tax Reform” is a general description of the tax reform objectives to ensure that “the overall tax burden on the reform pilot industry does not increase or slightly decrease.” The pilot enterprises that have increased the actual tax burden due to the conversion of the new and old tax systems during the pilot reform of sales tax into value added tax shall implement the policy of financial support during the transitional period. In order to effectively balance the tax burden of some pilot enterprises and promote the pilot reform smoothly, it is necessary to implement the transitional fiscal policy to support some of the pilot enterprises that have increased their tax burden during the conversion period of the new and old tax systems.