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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改增试点方案,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改增试点。2016年3月,国务院常务会议审议通过了全面推开营改增试点方案,明确自2016年5月1日起,全面推开营改增试点。营改增即营业税改为增值税。营改增试点以前,增值税与营业税是两个独立而不能交叉的税种:交增值税时不交营业税;交营业税时不交增值
In 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the pilot scheme for the reform of business camps. Starting from January 1, 2012, pilot pilots will be set up in Shanghai’s transportation industry and some modern service industries. In March 2016, the executive meeting of the State Council examined and passed the proposal of comprehensively pushing for the reform of business camps and increasing pilots. Starting from May 1, 2016, it is clear that the camp-reform pilot projects will be rolled out in an all-round way. Business tax VAT changed to VAT. Before the VAT reform and pilot increase, VAT and business tax are two independent but not cross-tax categories: VAT is not paid when VAT is paid; when VAT is paid, no VAT is added