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01营改增内容提要:2016年5月起我国全面推开营业税改征增值税试点,《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)明确了营改增试点工作有关问题,同时相关配套文件对一些具体问题进行了规定。关注理由:营改增是继1994年分税制改革以来,我国财税体制的又一次深刻变革。其在推动财税体制改革之外,
01 Camp Reform Content Abstract: Since May 2016, China has fully launched the pilot project of transforming business tax into value-added tax and the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of Business Tax into Value-added Tax (Cai Shui [2016] No. 36) Clarified the problems related to the work of increasing the number of camps and increasing the number of pilots, and stipulated some specific issues in related supporting documents. Concerns: Increasing battalion change is another profound change in China’s fiscal and taxation system since the tax-sharing reform in 1994. In addition to promoting the reform of the fiscal and taxation system,