论文部分内容阅读
2011年11月16日,财政部和国家税务总局发布经国务院同意的《营业税改征增值税试点方案》,同时印发了《交通运输业和部分现代服务业营业税改征增值税试点实施办法》、《交通运输业和部分现代服务业营业税改征增值税试点有关事项的规定》和《交通运输业和部分现代服务业营业税改征增值税试点过渡政策的规定》,明确从2012年1月1日起,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。
On November 16, 2011, the Ministry of Finance and the State Administration of Taxation released the Pilot Project of Changing Business Tax into Value Added Tax, which was approved by the State Council. At the same time, the Measures for the Pilot Implementation of the Pilot Program of Business Taxation for Business Tax Reform in the Transport Industry and Some Modern Services were issued. Provisions on Pilot Events Concerning the Pilot Business of VAT Reform in the Transport Industry and Some Modern Service Industries and the Provisions on the Transition Policy of the Pilot Business Tax on VAT Reform in the Transport Industry and Some Modern Service Industries from January 1, 2012 Starting in Shanghai's transport industry and part of the modern service industry to carry out business tax reform levy value-added tax pilot.