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2011年11月17日.财政部,国家税务总局正式公布营业税改征增值税试点方案.在上海市的交通运输业,部分现代服务业等生产性服务业开展试点.逐步推广至其他行业。条件成熟时,可选择部分行业在全国范围内进行全行业试点(见表1)。国际比较美国不征增值税美国至今没有引入增值税制度,1918年,美国哈佛大学教授亚当斯与德国人几乎同时提出了增值
November 17, 2011. Ministry of Finance and State Administration of Taxation formally announced the pilot program of transforming business tax into value-added tax, piloting in the transport service industry and some modern service industries and other productive service industries in Shanghai, and gradually extending them to other industries. Conditions are ripe, you can choose some industries in the industry-wide pilot (see Table 1). International comparison of the United States does not levy value-added tax The United States has not introduced a value-added tax system, 1918, Adams, the Harvard University professor and the Germans at the same time proposed value-added