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随着营业税改增值税的税制改革的进行,我国将企业的产品以及服务统一纳入增值税的征税范围,并且在一定程度上降低了增值税的税率,对部分服务不再征收营业税。从2012年开始我国的营改增试点从上海开始逐渐扩大至多个省市,现在已经广泛推向全国。营改增的推行体现了国家税制改革的决心,同时对我国运输行业税收负担产生了巨大的影响,本文就营改增的概念以及对运输企业税收负担的影响展开详细论述。
With the reform of the tax reform of sales tax on value added tax, our country integrates the products and services of enterprises into the scope of tax collection of value added tax, and to a certain extent, reduces the tax rate of value added tax and no longer collects business tax on some services. Beginning in 2012, China’s pilot reform camps have gradually expanded from Shanghai to various provinces and cities and are now being widely promoted throughout the country. The implementation of the VAT reform reflects the determination of the tax reform in the country. At the same time, it has a tremendous impact on the tax burden of China’s transportation industry. This article discusses in detail the concept of VAT reform and the impact on the tax burden of transportation enterprises.