“营改增”背景下加强《税法》课程教学的探讨

Study on the Enhancement of Taxation Law Teaching under the Background of Adjusting the Business Tax to VAT

2012年1月1日,按照国家部署,上海地区启动了交通运输业及部分现代服务业营业税改征增值税的试点工作,营业税改征增值税也就是我们常说的"营改增",是结构性减税政策中的重要部分。同年,继上海之后,北京、天津、广东等十省市也实施了这一政策,成为第二批试点地区。经过一年多的试点改革,2013年4月10日,国务院常务会议决定,自2013年8月1日起,将交通运输业和部分现代服务业"营改增"试点工作在全国范围内推开。2013年12月9日,财政部、国家税务总局联合发文《关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税[2013]106号),明确自2014年1月1日起,在全国范围内开展铁路运输和邮政业营改增试点。随着新政策的出台,如何在高校《税法》课程教学中做好营业税改增值税知识的衔接,使学生更加深刻理解"营改增"的内容和意义,掌握"营改增"后增值税的计算,笔者将结合多年的高校教学工作加以分析和总结。

On January 1, 2012, in accordance with the national deployment, the pilot work of adjusting business tax to value-added tax in transportation industry and other modern services was launched in Shanghai. Adjusting business tax to VAT is an important part in structural tax reduction policy. In the same year, following Shanghai, Beijing, Tianjin, Guangdong and other 10 provinces and cities implemented this policy to become the second batch of pilot areas. After a year of the pilot reform, on April 10, 2013, the State Council executive meeting decided that since August 1, 2013 the reform would be pushed through the whole nation. On December 9, 2013, the Ministry of Finance and State Administration of Taxation jointly issued “Notiifcation on Incorporating the Railway Transport and Postal Services into the Pilot Project of Adjusting Business Tax to VAT” （Finance ＆amp; Taxation [2013] No. 106）. The notiifcation made clear that the project would be started since January 1, 2014. With the introduction of the new policy, the issues of how to linkTaxation Law teaching in higher education institutions to the knowledge of adjusting business tax to VAT, how to make the students understand the content and signiifcance of the reform, how to master the value-added tax calculations after the reform are urgent. This paper will analyze and summarize the issues on the basis of years of university course teaching.