营改增重点解读及其影响分析  

The Analysis of the Replaced the Business Tax With Value-added Tax and the Impact on the Real Economy

作　　者：黄庆平[1] 舒岳[2] 

机构地区：[1]江苏开放大学 [2]丽水职业技术学院

出　　处：《财会通讯（上）》2016年第9期96-99,4,共4页Communication of Finance and Accounting

摘　　要：2016年3月底财政部、国家税务总局联合下发财税[2016]36号文件,文件要求自2016年5月1日起,在建筑业、房地产业、金融业、生活服务业等四大行业内全面推行营业税改征增值税试点。此次试点被称为营改增收官之战,本文首先对营改增新政的重点问题进行解读,然后着重分析营改增新政对四大行业和实体经济的影响,最后对纳入营改增的企业如何对接试点做好应对给出了相应的建议。At the end of March 2016,the Ministry of Finance and the State Administration of Taxation jointly issued file announced construction,real estate,finance and consumer services will become the last four industries switch from business tax to value-added tax(VAT),starting from May 1.The pilot is called the last war of switch from business tax to VAT.The paper first interprets the New Deal,and then analyzes switch from business tax to VAT,the impact of the four industries and the real economy.Finally,how to increase the business prepared to deal with the pilot gives the corresponding recommendations.

关 键 词：营改增新政 解读 四大行业 操作指导 

分 类 号：F812.42[经济管理—财政学]