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2012年,我国在上海、北京、广东、安徽等省市的交通运输业和部分现代服务业中进行营业税改增值税的试点工作(以下简称“营改增”);2013年8月1日,“营改增”在我国交通运输全行业开展试点。实行该政策后,增值税将覆盖所有货物与劳务的全部环节,重复征税的现象将被消除,企业税收成本将会降低。对近年来受到各种生产要素成本上涨困扰的钢材运输企业来说,这一政策的出台对运输企业是一大利好,试点以来,相关运输企业受益颇丰。如安徽省交通运输业一般纳税人中,截至2013年6月,税负减少的约占59.1%,近2万户小规模纳税人税负全面减轻。“营改增”对钢材运输企业的有利影响主要体现在以下4个方面:
In 2012, China conducted a pilot program of VAT reform on business tax in the transport sector and some modern service industries in Shanghai, Beijing, Guangdong and Anhui provinces (hereinafter referred to as the “VAT reform”); August 1, 2013 Day, “battalion increased by ” in China’s transportation industry pilot. After the implementation of the policy, VAT will cover all aspects of all goods and services, the phenomenon of double taxation will be eliminated, corporate tax costs will be reduced. For the steel transport enterprises that have been plagued by the rising costs of various factors of production in recent years, the promulgation of this policy is a good move for transport enterprises. Since the pilot project, the relevant transport enterprises have benefited greatly. For example, among taxpayers in the transportation sector in Anhui Province, as of June 2013, the tax burden has decreased by about 59.1% and the tax burden of nearly 20,000 small-scale taxpayers has been lightened. The beneficial effects of “battalion reform and increase” on steel transport enterprises are mainly reflected in the following four aspects: