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营业税改征增值税是十七届五中全会和我国“十二五”规划确定的国家财税体制改革的重要内容,是我国1994年以来最为重大的税制改革。天津市自2012年12月1日实施交通运输业和现代服务业营业税改征增值税试点以来,企业总体税负减轻,对试点行业经营模式、税收筹划、企业制度等方面带来重大变化,值得认真研究。市财政局税政处会同有关部门组成的课题组在深入调查研究,大量走访试点企业,动态监测试点运行效果的基础上,分析试点改革总体情况,主要试点政策实施效果,以及对现代服务业发展产生的积极作用,剖析试点运行中出现的问题,并有针对性地提出建议措施。
Business tax reform levying value-added tax is an important part of the reform of the state finance and taxation system set forth in the Fifth Plenary Session of the 17th CPC Central Committee and China’s “Twelfth Five-Year Plan” and the most important tax reform in our country since 1994. Since December 1, 2012, the city of Tianjin has implemented a pilot program of transforming business tax into VAT in transportation and modern service industries, the overall tax burden of the enterprises has been reduced and significant changes have been made to the pilot industry business model, tax planning and the enterprise system. It is worth research seriously. Municipal Taxation Bureau and the relevant departments of the tax department in-depth investigation and study, a large number of pilot enterprises to visit, the dynamic monitoring pilot operation based on the analysis of the overall situation of the pilot reform, the implementation of the main pilot policies, as well as the development of modern service industry The positive role of the analysis of the problems encountered in the operation of the pilot, and put forward suggestions and measures in a targeted manner.