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财政部和国家税务总局发布的《营业税改增值税试点方案》(财税[2011]110号)明确规定,2012年1月1日起,营业税改增值税的转型改革正式启动,这是我国结构性减税的重要举措。交通运输业和部分服务业等行业因政策变化受到不同程度影响,对较为特殊的燃气行业产生了怎样影响?本文结合城市燃气行业特点,分析营改增对燃气企业财税影响,并提出应对措施。
The Pilot Program of Business Tax Reform VAT (Caishui [2011] No. 110) promulgated by the Ministry of Finance and the State Administration of Taxation clearly stipulates that the reform of VAT on business tax should be officially started from January 1, 2012, which is a structural reform of our country Important measures for tax cuts. How do the transportation and some service industries affect the gas industry more specifically because of the change of policies? Based on the characteristics of the city gas industry, this paper analyzes the impact of the tax reform on the fiscal and taxation of gas enterprises and puts forward countermeasures.