摘要
自从2013年中我国推行"营改增"至今,大多数行业的税务重负略有减小,但仍有部分行业未得到实惠,譬如租赁、交运行业等,税额未降低反而有所增加。本文就"营改增"实行之后的情况进行研究、梳理,对后续革新提出了新的看法。
Since 2013 in China's implementation of the 'camp changed to increase' so far, most of the industry of the tax burden decreases slightly, but there are still some industries are not affordable, such as rental, shipping industry tax does not reduce but increased. In this paper, the 'camp changed to increase' after the implementation of the situation of research, combing, a new view on the follow-up innovation.
出处
《科教导刊》
2016年第7X期171-172,共2页
The Guide Of Science & Education
关键词
“营改增”
税制改革
税负
行业
'camp changed to increase'
tax reform
tax burden
industry
