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2011年11月17日,财政部、国家税务总局正式公布营业税改征增值税试点方案,根据试点方案,营业税改征增值税率先在上海的部分地区的交通运输业、部分现代服务业等生产性服务业开展试点。针对此次试点,国家在现行增值税17%标准税率和13%低税率基础上,新增了11%和6%两档税率,其中,交通运输业适用11%税率。营业税改增值税有助于交通运输行业企业有效减少重复征税现象,对减少企业的负担是一种有益的尝试,其中,交通运输业一般纳税人减税效果显著,但小规模纳税人减税效果不明显。
On November 17, 2011, the Ministry of Finance and the State Administration of Taxation formally announced the pilot scheme of converting business tax into value-added tax. According to the pilot scheme, the business tax was levied for value-added tax first in the transportation industry in some parts of Shanghai and partly in the modern service industry Service industry pilot. In response to this pilot project, the state added tax rates of 11% and 6% on the basis of the current standard tax rate of 17% and the low tax rate of 13%, of which, the transportation industry is subject to the 11% tax rate. Business tax reform Value-added tax helps the transport industry enterprises to effectively reduce the phenomenon of double taxation, to reduce the burden on enterprises is a beneficial attempt, of which the general taxpayers in the transport tax relief effect is significant, but the tax breaks for small-scale taxpayers no significant effect.