浅谈营业税改增值税对湖北省财政收入的影响与思考

The Influence and Thinking of the Change from Business Tax to Value- Added Tax to the Hubei Province Fiscal Revenue

根据国务院进一步扩大交通运输业和部分现代服务业营业税改征增值税试点的要求,自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改增试点。营业税改征增值税后,作为地方第一大税种的营业税将逐步被增值税取代,这无疑会对地方财政收入产生很大的影响。文中以湖北省为例,针对湖北省面临营改增之后,可能对省财政产生的影响进行了分析,并提出了几点思考。

According to the State Council to further expand the transportation industry and part of modern service industry business tax VAT pilot requirements,since August 1,2013,the traffic transportation and part of modern service industry would to replace business tax with value -added tax （VAT）nationwide pilot.After the change from Business tax to VAT,as the place where the first big tax and business tax will be gradually replaced by the value -added tax,which will undoubtedly have a great influence on the local fiscal revenue.This paper takes Hubei Province as an example,in Hubei province is facing to replace business tax with value -added tax （VAT）,the likely impact on provincial finance produced to carry on the analysis,and proposed several ponders.