摘要
上海自2012年年初开始在交通运输及部分现代服务业进行营业税改征增值税(简称营改增)试点,合同能源管理行业为其中之一。本文通过对合同能源管理企业深入调研,从基本情况、效应分析、对策建议及企业案例几个方面,阐述了税改对合同能源管理企业的影响,并得出结论。
since the beginning of 2012 shanghai took pilot on business tax replaced with value added tax in transportation and parts of modern service industry and EMC （Energy Management Contract） enterprises are among of them. This article did in-depth research on EMC （Energy Management Contract） enterprises, through basic situation, effect analysis, countermeasures and suggestions, enterprises case studies. It described the impact of business tax replaced with value added tax on EMC （Energy Management Contract enterprises and draw final conclusion.
出处
《上海节能》
2012年第10期18-20,25,共4页
Shanghai Energy Saving
关键词
合同能源管理
营改增
效应
对策
Energy Management Contract, business tax replaced with value added tax, effect, countermeasures
