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ying ye shui gai zheng zeng zhi shui shi zhi ji gai zheng dui jiao tong yun shu ye de ying xiang
Author(s): 
Pages: 9-10
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  交通运输业增值税营业税上海;
Abstract: 财政部与国家税务总局颁发的营业税改征增值税改革试点方案要求上海地区交通运输业与部分现代服务业自2012年1月起营业税改征增值税。由于营业税与增值税在内涵与税收政策方面差异非常大,所以此项试点改革对交通运输业影响明显。本文分析了营业税与增值税的经济内涵属性及营业税改征增值税的实质,具体分析了改征对交通运输业税负和利润的影响。
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