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营业税改增值税是我国税制改革的重要组成部分,也是完善分税制改革的必由之路。自2012年1月1日起,国家在上海市交通运输业和部分现代服务业率先进行营业税改征增值税试点,至2014年1月1日已在全国范围内开展交通运输业和部分现代服务业营业税改征增值税试点。本文在对营业税改征增值税的相关政策制度进行解析的基础上,对营业税改增值税试点遇到的问题进行了深入探讨,并作出了相关建议。
Business tax reform VAT is an important part of China’s tax system reform, but also the only way to improve the tax-sharing system. Since January 1, 2012, the state took the lead in carrying out the business tax reform levy value-added tax pilot project in Shanghai’s transportation industry and some modern service industries. As of January 1, 2014, the transportation industry and some modern services nationwide have been carried out Business tax reform levy VAT pilot. Based on the analysis of the relevant policies and regulations on the VAT reform of business tax, this paper discusses in depth the problems encountered in the pilot reform of VAT on business tax and gives some suggestions.