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2011年11月,国家财政部和税务总局联合发布了营改增税制试点方案,次年1月1日起,上海作为第一个试点城市首先开始在交通运输业和部分服务业开始了营改增改革。自2013年8月1日起,全国范围内的交通运输和现在服务业都纳入营改增试点,行政事业单位也被纳入改革范畴内。因此,本文将针对于该项税制改革对事业单位的影响进行阐述,并对该课题提出相应的建议以供参考。
In November 2011, the Ministry of Finance and the State Administration of Taxation jointly issued the pilot scheme for increasing the tax revenue of the camp. Starting from January 1 of the following year, Shanghai, as the first pilot city, started the camp reform first in the transportation industry and some service industries Increase the reform. Since August 1, 2013, the transportation and service industries across the country have been included in the pilot program of camp reform and administrative units have also been incorporated into the reform. Therefore, this article will address the tax reform on the impact of public institutions, and put forward the corresponding recommendations for the reference.