摘要
2011年11月17日,财政部、国家税务总局公布了营业税改征增值税试点方案,营业税改征增值税率先在上海部分地区的交通运输业、部分现代服务业等生产性服务业开展试点,然后再逐步推广到其他行业,条件成熟时,将选择部分行业在全国范围内进行试点。针对此次改制对交通运输业的影响,归纳出企业采取的应对策略。
On November 17 in 2011, the Ministry of Finance and State Administration of Taxation issued experimental program business tax to added-value tax. The business tax transforming to value-added tax rate runs in some parts of produce service industry such as transportation industry, modern service industry in Shang- hai, and then gradually extends to other industries. When conditions are ripe, some industries will be chosen for whole industry piloting in nationwide. In view of the impact of restructuring on transportation industry, the paper sums up the strategy that enterprise should adopt.
出处
《交通标准化》
2013年第10期115-117,共3页
Communications Standardization
关键词
交通运输
营业税
增值税
影响
transport
business tax
added-value tax
effect
