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2013年5月24日财政部、国家税务总局下发《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》,自2013年8月1日起,在全国31个省、市将全面开展交通运输业和部分现代服务业营业税改征增值税。由此看来对交通运输业施行营改增是现代社会发展的必然趋势,与之前的税负政策相比,营改增在一定程度上降低了交通运输业的税负压力,但是也给其带来了新的风险和挑战,对交通运输业的发展和变化产生了一定的影响,所以本文简单的论述了现阶段交通运输业营改增的概况,分析了营改增对交通运输业的影响,并且提出了交通运输业面对营改增政策应采取的对策。
On May 24, 2013, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Implementation of the Pilot Taxation Policy on Business Tax Reform of Business Taxes for Transport Services and Some Modern Services in the Country for Pilot Value-added Tax. Since August 1, 2013, 31 provinces and municipalities will fully carry out the transportation tax and some modern service business tax levy value-added tax. From this, it seems that the reform of transportation in the camp is an inevitable trend in the development of modern society. Compared with the previous tax policy, the increase of the camp tax reform reduced the tax burden of the transportation industry to a certain extent, but also gave it Brought new risks and challenges, which had a certain impact on the development and changes of the transportation industry. Therefore, this article briefly discusses the current situation of the growth of the transportation business in the transportation sector, Influence, and put forward the transportation industry to face the reform policy should be taken to countermeasures.