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2013年财政部颁布了关于将铁路运输和邮政业纳入营业税改征增值税试点的通知,营改增税制改革意在将营业税价内税改成增值税价外税的税收模式,避免营业税重复征收的弊端,有效降低企业承受的税收负担。本文详细阐述了营业税改增值税的税制改革内容,同时深入探讨了营改增在税收负担、、税务管理、邮政企业的竞争力、专业化分工等方面对邮政业的影响,并针对营改增对邮政业提出的新要求,提出相应政策建议。
In 2013, the Ministry of Finance promulgated the circular on integrating the railway transport and the postal service into the pilot project of transforming business tax into value-added tax. The tax reform aimed at changing the internal tax of the business tax into an external tax of value added tax and avoiding double taxation of business tax The drawbacks, effectively reduce the tax burden on enterprises. This article elaborates the contents of tax reform of sales tax to value added tax, and discusses in depth the impact of tax reform on tax postal administration, tax administration, competitiveness of postal enterprises and specialized division of labor, The new requirements put forward by the postal industry, put forward the corresponding policy recommendations.