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2011年11月16日,税务总局印发《营业税改征增值税试点方案》,决定从2012年1月1日起开始营业税改征增值税的试点,试点地区先在交通运输业、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。2012年7月25日,国务院总理温家宝主持召开国务院常务会议,决定扩大营业税改征增值税试点范围。会议决定,自2012年8月1日起至年底,将交通运输业和部分现代服务业营业税改征增值税试点范围,由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东和厦门、深圳10个省(直辖市、计划单列市)。本文通过对试点地区提供交通运输业服务的纳税人在改征增值税后所受到的影响进行分析后,得出交通运输业方面的税负会在此次试点改革后在某种程度上降低,增值税最终全面取代营业税是必然趋势。
On November 16, 2011, the State Administration of Taxation issued the Pilot Project of Changing Sales Tax into Value-added Tax, deciding to start the pilot of transforming sales tax into levy VAT on January 1, 2012. The pilot regions started their pilot projects in the transportation industry and some modern service industries Such as producer service pilot, and gradually extended to other industries. When the conditions are ripe, part of the industry can choose to pilot-industry-wide nationwide. On July 25, 2012, Premier Wen Jiabao of the State Council presided over a standing meeting of the State Council and decided to expand the scope of the trial of converting sales tax into value-added tax. The meeting decided that from August 1, 2012 to the end of the year, the business tax of the transportation industry and some modern service industries should be re-enrolled into VAT pilot areas and be extended in batches in Shanghai, Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong and Xiamen, and 10 provinces (municipalities directly under the Central Government and cities specifically designated in the state plan) of Shenzhen. After analyzing the impact of taxpayers who provide transportation services in the pilot areas after the VAT reform, this paper draws a conclusion that the tax burden on the transportation industry will be reduced to some extent after the pilot reform, The ultimate replacement of business tax by value added tax is an inevitable trend.