“营改增”背景下广州国际白云机场的纳税筹划

Taxation Planning of Guangzhou Baiyun International Airport under the Background of Replacement of Business Tax with Value-added Tax

营改增之前,我国推行的营业税政策,存在许多问题,严重阻碍了部分企业的发展。自2012年11月起,我国在上海试行'营改增'政策。笔者在'营改增'的背景下,剖析白云机场近几年来的税负、盈利能力的纳税筹划,并提出改进措施。

There existed many problems in our business tax law before the replacement of business tax with valueadded tax,which severely impeded the development of some enterprises.Since November,2012,Shanghai has adopted the policy of replacement of business tax with value-added tax in China.Under the background of value-added tax,the author has analyzed the tax burden and taxation planning of profitability of Guangzhou Baiyun International Airport and suggested some improvement measures.