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自2012年1月1日起,在上海市交通运输业和部分现代服务业开展试点营业税改征增值税,本文围绕增值税改革内容,就增值税改革过程中存在问题进行探讨及阐述,希望通过探讨,能对航运及相关企业增值税政策起到完善的作用,并通过政策的补充完善,对减轻航运及相关企业税负成本,减轻企业增值税管理工作量,增强企业政策执行可操作性,增强企业国际竞争力等方面起到积极的作用。
Since January 1, 2012, pilot VAT reform has been carried out in Shanghai’s transportation industry and some modern service industries. This paper focuses on the problems existing in the process of VAT reform by elaborating on the content of the VAT reform and hopes to pass Explore the shipping and related enterprises can play a full role in the VAT policy and through the policy to complement and improve the shipping and related businesses to reduce the tax burden on the cost of reducing VAT management workload and enhance the operational feasibility of enterprise policy, Enhance their international competitiveness and other aspects play a positive role.