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增值税的发源地是法国,它的重要作用在于避免政府对企业的重复征税。自2012年起,国家税务总局发布了相应的规定,开始在全国的几个城市推行营业税改增值税。2013年12月13日财政部发布通知,自2014年1月1日起,将铁路运输和邮政业纳入营业税改增值税试点范围,并适用11%的增值税率。本文中,将系统阐述营业税改增值税后,对于铁路运输企业而言,其税负会有如何的改变或者影响。
The birthplace of VAT is France, whose important role is to avoid government double taxation of enterprises. Since 2012, the State Administration of Taxation has issued relevant regulations and started to implement the business tax reform VAT in several cities across the country. On December 13, 2013, the Ministry of Finance issued a circular that since January 1, 2014, the railway transport and postal industries will be included in the scope of the VAT pilot for business tax reform with a VAT rate of 11%. In this article, we will systematically elaborate how the tax burden will be changed or influenced by the railway transport enterprises after the business tax is changed.