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自2012年1月1日上海在交通运输业及部分现代服务业实施营业税改增值税试点以后,“营改增”税制改革范围已经遍布全国各地,改革进程也越来越快。该项政策是国务院完善结构性减税、推动经济转型的主要内容。本文主要对受营改增冲击最大道路运输行业为例进行分析,将对其税改后税负增加的主要原因及如何实施会计核算进行探讨,并提出了几点对策。
Since January 1, 2012, after the Shanghai piloted the pilot reform of business tax on value-added tax in transportation and some modern service industries, the scope of tax reform has been spread all over the country and the reform process has been getting faster and faster. This policy is the main content of the State Council in improving structural tax cuts and promoting economic restructuring. This article mainly analyzes the main road transport industry affected by the change of business operation and investment, and analyzes the main reasons for the increase of tax burden after the tax reform and how to carry out the accounting calculation. And some countermeasures are put forward.