摘要
增值税和营业税的征税范围没有交叉,营业税主要是以第三产业中的服务业的营业额为征税对象,每个环节都是以营业额为税基,不能抵扣已经缴纳的税收,存在重复征税的现象,增大企业的税收负担。"十二五"期间在上海交通运输行业试点进行营业税改征增值税的改革,利用投入产出表中相关数据,通过对行业税负的测算,分析改革前后交通运输行业的税收负担变化情况。
The scope of taxation for value added tax and sales tax does not cross,Sales tax put focus on the third industry,based on turnover of service industry,sales tax has been paid,in the next level,the taxpayer also need to pay the sales tax,double taxation phenomenon has been exist.the enterprise has heavy tax burden.During 2011-2015 years,the value added tax reform begin in the transportation industry,in this paper I use the relevant data of input-output tables,the estimate of industry tax burden,analyse the change of tax burden.
出处
《科技与管理》
2012年第5期12-15,共4页
Science-Technology and Management
关键词
交通运输业
税收负担
增值税
营业税
投入产出表
transport industry
tax burden
value added tax
sales tax
Input-output tables
