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“营改增”是营业税改征增值税税种转型改革之简称。从2011年经国务院批准,财政部、国家税务总局联合下发《营业税改征增值税试点方案》开始,“营改增”先后经过了三个阶段,即2012年1月1日开始的“部分行业,部分地区”试点阶段,到2013年8月1日开始的“部分行业,全国范围”试点阶段,以及2016年5月1日开始的“所有行业”试点阶段。至此,在中国内地全面完成了营业税改征增值税的税种转型改革任务,实现了营业税的税种转型。关于“营改增”的重要性,必要性与现实意义,比如减少营业税的弊端——重复征税现象,不能抵扣、不能退税,可以降低企业税负,促使社会形成更好的良性循环,减轻企业负担等等,本文不
“Camp to change” is the abbreviation of business tax reform levy VAT reform. From the approval of the State Council in 2011, the Ministry of Finance and the State Administration of Taxation jointly issued the “Pilot Program for Business Tax Reform and Levy of Value Added Tax” from the beginning, and the “Business Reform and Addition of Capital Increase” has gone through three stages successively, that is, from January 1, 2012 “Some industries, some parts of the” pilot phase, “part of the industry, nationwide” pilot phase started August 1, 2013, and “all industries” pilot phase begun May 1, 2016 . So far, the tax reform of VAT on sales tax has been completed in mainland China and tax turnover of sales tax has been realized. The importance, necessity and practical significance of the “reform of the battalion by the battalion”, such as the drawbacks of reducing business tax - the phenomenon of repeated taxation, can not be deducted, can not be rebated, tax burdens can be reduced, and promote a benign society Cycle, reduce the burden on businesses, etc., this article does not