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2013年5月24日财政部、国家税务总局下发了《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》,通知指出,自2013年8月1日起,将在我国31个省、市将全面开展交通运输业和部分现代服务业营业税改征增值税。由此看来,对我国交通运输业实施营改增既是我国经济发展的要求,也是现代社会发展的必然趋势。营改增后,与之前的税负政策相比,在一定程度上降低了交通运输业的税负压力,但是也给其带来了新的风险和挑战。因此,营改增可以说是一把双刃剑,是机遇也是挑战。对交通运输业的发展和变化产生了一定的影响。因此,本文将从三部分来进行介绍,首先简单的介绍营改增相关知识,其次分析了营改增对交通运输业的影响,最后论述面对影响找到解决相应的解决对策。
On May 24, 2013, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Implementation of the Pilot Tax Policy on Business Tax Reform of Business Tax in the Transportation Industry and Some Modern Services in China. The circular states that since August 1, 2013 Starting from 31 provinces and municipalities in our country will carry out the full implementation of the business tax reform of transportation and some modern service industries to levy value-added tax. From this, it is not only the requirement of our country’s economic development but also the inevitable trend of the development of modern society that the reform of transportation in our country should be implemented. After the increase of battalion increases, compared with the previous tax policy, to some extent reduce the tax burden on the transportation industry, but it also brings new risks and challenges. Therefore, the change in camp can be regarded as a double-edged sword, which is both an opportunity and a challenge. It has a certain impact on the development and changes of the transportation industry. Therefore, this article will be introduced from three parts, first of all a brief introduction of the camp to increase relevant knowledge, followed by the analysis of the camp to increase the impact on the transportation industry, the final discussion of the impact of finding solutions to the corresponding countermeasures.