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我国处于加快转变经济发展方式的重要时期,大力发展第三产业,尤其是现代服务业,对推进经济结构调整具有重要意义。实施营业税改征增值税,有利于消除重复征税,减轻企业的税收负担,增强企业发展能力,促进社会专业化分工。“营改增”自2012年1月1日起在上海市开始试点,目前已经扩大至北京市、天津市、江苏省、浙江省(含宁波市)、安徽省、福建省(含厦门市)、湖北省、广东省(含深圳市)等省(直辖市)。
Our country is in an important period of accelerating the transformation of economic development mode. It is of great significance to vigorously develop the tertiary industry, especially the modern service industry, in promoting economic restructuring. Implementation of business tax levy value-added tax is conducive to eliminating double taxation, reduce the tax burden on enterprises, enhance the capacity of enterprise development, and promote social division of labor. Since the January 1, 2012, the Pilot Operation of VAT Reform has started a pilot project in Shanghai and has now been expanded to Beijing, Tianjin, Jiangsu, Zhejiang (including Ningbo), Anhui and Fujian (including Xiamen City), Hubei Province, Guangdong Province (including Shenzhen City) and other provinces (municipalities).