摘要
财政部和国家税务总局2013年5月27日联合发文,明确2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营业税改征增值税试点的相关税收政策,分析影响税负变化的关键因素,对理解营改增政策并采取相应的对策有着积极的意义。
On June 16, 2013, a document was issued by the Ministry of Finance and the State Administration. In this context, the reform program to replace the business tax with a value-added tax will be expand- ed nationwide in transport industry and modern service sectors on Aug 1, 2013. And the analysis of key impacts on the tax changes has positive significance on the understanding of VAT reformation and taking corresponding measures.
出处
《无锡职业技术学院学报》
2014年第2期81-83,共3页
Journal of Wuxi Institute of Technology
关键词
营改增
税负
因素
应对
VAT reformation
tax burden
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