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随着市场经济的快速发展,对于企业来讲营业税的征收日益呈现出不合理性,不利于我国经济结构的进一步优化调整,所以营业税改增值税已成为了我国税制改革的重要内容和发展趋势。自2011年11月以来,国家在营业税改增值税方面继续出台了一系列方案、办法和规定,并且明确要求上海交通运输业和部分现代服务业从2012年1月1日起实施营业税改征增值税的规定,成为我国税改的试点地区。同时,力争在“十二五”期间逐步将该项改革覆盖到全国范围。基于此点,本文就营业税改增值税对企业的影响进行分析,并提出企业的应对之策。
With the rapid development of market economy, the collection of sales tax is increasingly unreasonable for enterprises, which is not conducive to the further optimization and adjustment of China’s economic structure. Therefore, the sales tax reform VAT has become an important content and development trend of China’s tax reform. Since November 2011, the state has continued to issue a series of plans, measures and regulations on business tax reform and VAT, and explicitly requires Shanghai’s transportation industry and some modern service industries to implement the business tax reform and value-added from January 1, 2012 onwards The provisions of the tax has become a pilot area for tax reform in China. At the same time, we will strive to gradually cover the reform across the country during the 12th Five-Year Plan period. Based on this point, this article analyzes the impact of sales tax on value-added tax on enterprises, and puts forward the countermeasures for enterprises.