浅谈“营改增”政策

Discussion on the policy of "camp changed to increase"

早在2012年我国家就提出要在上海市开展"营改增"试点,首次试点的行业是交通运输业和部分现代服务业。试点取得了很大地成功,国家接着提出从2016年5月1日起将全面实施"营改增"政策,并且将试点范围扩大到建筑业、房地产业及与金融与生活相关的服务业,自实施以来已有半年多时间。因此,通过运用查阅和调查问卷等研究方法,一方面旨在揭示这项政策给我国相关行业带来的影响,另一方面针对"营改增"后给相关涉税企业带来的种种不适,提出了一些应对措施和建议,以求其能更好发展。

In early 2012, I proposed to carry out ＂national pilot replacing business tax with value-added tax（VAT）＂ in Shanghai City, the first pilot of the industry is the transportation industry and part of modem service industry. The pilot has made great success,then put forward the country from May 1,2016 onwards will be the full implementation of ＂replacing business tax with value-added tax （VAT）＂ policy,and will expand the scope of the pilot to the construction industry,the real estate industry and financial services and life related, since the implementation has been more than half a year. Therefore, through the use of access and questionnaires and other research methods,on the one hand to reveal the effect of this policy brings to the related industry in China,on the other hand for replacing business tax with value-added tax（VAT） ＂to bring the enterprise tax related discomfort, puts forward some countermeasures and suggestions, in order to better development.