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2012年1月1日我国在上海对交通运输业和部分现代服务业实行“营改增”试点,拉开了“营改增”的序幕。2016年5月1日起,建筑业、房地产业、金融业、生活服务业四大行业被纳入“营改增”范围,至此在全国范围内完成了“营改增”的货物、服务行业的全覆盖。而外贸企业由于其行业特性,在税收管理及财务核算上有着特殊性,从而对其税负和财务管理都产生了特定的影响。
On January 1, 2012, China started the pilot program of “reforming camps and increasing profits” in transportation and some modern service industries in Shanghai, opening the curtain of “changing camps and increasing profits”. Since May 1, 2016, the four major industries of construction industry, real estate industry, financial industry and daily life service industry have been included in the scope of “battalion reform and increase”, thus completing the “battalion reform and increase” of goods in the whole country , Full service industry coverage. However, foreign trade enterprises have their own particularities in tax administration and financial accounting because of their industrial characteristics, which have a specific impact on tax burden and financial management.