| “营改增”对鉴证服务业纳税的影响 |
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| 引用本文： | 陈发芝.“营改增”对鉴证服务业纳税的影响[J].晋城职业技术学院学报,2013(6):71-73. |
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| 作者姓名： | 陈发芝 |
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| 作者单位： | 晋城职业技术学院,山西晋城048026 |
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| 基金项目： | 晋城职业技术学院2013年立项课题《营业税改征增值税对部分现代服务业的影响及对策——以晋城为例》（项目编号：LX1301） |
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| 摘 要： | 2013年5月24日,财政部、国家税务总局下发财税2013]37号文件《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》,2013年8月1日实施。这次税改影响巨大,不仅直接影响交通运输业和部分现代服务业的流转税及其相关税费的税负,而且间接影响与这些企业有业务往来的其他增值税纳税企业。本文试图从鉴证服务业两类纳税人分别探讨"营改增"对鉴证服务业税负的影响及与客户整体的税收利益。
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| 关 键 词： | “营改增” 鉴证服务业 小规模纳税人 一般纳税人 |
The Influence of Replacing the Business Tax with the Value-added Tax on the Assurance Service |
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| CHEN Fa-zhi.The Influence of Replacing the Business Tax with the Value-added Tax on the Assurance Service[J].Journal of Jincheng Institute of Technology,2013(6):71-73. |
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| Authors: | CHEN Fa-zhi |
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| Institution: | CHEN Fa-zhi ( Jincheng Institute of Technology, Jincheng , Shanxi 048026, China) |
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| Abstract: | On 24th in May 2013,the Ministry of Finance and the State Administration of taxation issued the government notice ＂The notice of nationwide testing taxation policies replacing the business tax with the value-added tax on the assurance service＂ ,the testing taxation policies would be implemented on the first in August. The taxation reformation is of far-reaching significance,which will directly affect the tax burden on circulation tax and related taxation for those communication and transportation enterprises as well as some of modern service industry,at the same time,it will indirectly have much influence with their upstream and downstream enterprises Who pay value-added tax,because these enterprises can benefit from value-added tax deduction. The article analyses different influences which come from the taxation reformation and all customer＇ taxation interest on the whole . |
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| Keywords: | replacing the business taxes with value-added tax assurance service small-scale taxpayer ordinary value-added taxpayer |
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