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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,从2012年1月1日起,在上海交通运输业和部分现代服务业开展营业税改征增值税试点。本文以我国国有企业为主,阐述营业税改增值税对其税负及利润的影响,并提出解决相关影响的具体措施,以此希望能够促进国有企业的整体全面发展。
In 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the pilot scheme of transforming business tax into value-added tax. From January 1, 2012 onwards, the pilot project of transforming business tax into value-added tax was conducted in Shanghai’s transportation industry and some modern service industries . Based on the state-owned enterprises in our country, this article elaborates the impact of sales tax on value-added tax on its tax burden and profits, and puts forward concrete measures to solve the related impacts. In the hope of promoting the overall and overall development of state-owned enterprises.