摘要
营业税改增值税("营改增")是将部分原属于营业税的征收范围变为征收增值税。"营改增"作为一次重要的结构性减税改革,给加工制造业带来真正的实惠。从内容和意义出发,通过对某企业试点前后税负变化情况比较后得出结论:"营改增"改在服务业,利在加工制造业。
＂Change from sales tax to value added tax＂ indicates the change of the collection scope from the original sales tax to VAT. This is an important structural tax reduction reform, and brings real benefits to the manufacturing industry. From the perspective of the content and meaning of ＂the change from sales tax to value added tax＂, through the contrast of the tax changes before and after the experiment in an enterprise, the paper comes to the conclusion that this change occurring in the service industry brings real benefits to the manufacturing industry.
出处
《金陵科技学院学报（社会科学版）》
2013年第4期15-18,共4页
Journal of Jinling Institute of Technology(Social Sciences Edition)
关键词
营改增
减税
服务业
加工制造业
the change from sales tax to value added taxi tax reduction
the service industry
the manufacturing industry
