文献类型：期刊文献

中文题名：“营改增”试点方案探讨——基于港航企业试点改革效果分析

英文题名：Research on pilot reform of value-added tax replacing business tax based on reform effect analysis of port and shipping enterprises

作者：孙德红[1]

第一作者：孙德红

机构：[1]北京联合大学管理学院

第一机构：北京联合大学管理学院

年份：2013

卷号：34

期号：2

起止页码：63-69

中文期刊名：上海海事大学学报

外文期刊名：Journal of Shanghai Maritime University

收录：CSTPCD;;北大核心:【北大核心2011】；

语种：中文

中文关键词：营业税;增值税;改革;试点;合理性;港航企业;税收负担

外文关键词：business tax ; value-added tax ; reform ; pilot ; reasonability ; port and shipping enterprises ;tax burden

摘要：为分析2012年营业税改征增值税试点方案的合理性,通过对试点港航企业一般纳税人进行重点调查,测算分析改革给税负带来的影响.结合税收理论,分析改革所涉及的税率、计税方法、可抵扣成本等问题.建议继续扩大改革范围、择机统一调整税率、给予困难企业补贴扶持等.
To analyze the reasonability of the pilot reform of value-added tax replacing business tax implemented in 2012, investigations into general taxpayers of port and shipping enterprises are carried out. Tax burden is calculated and the reform effect on tax burden is analyzed. Issues involved such as tax rate, taxation method and deductible cost are analyzed according to tax theory. It is recommended to expand the scope of the reform, adjust tax rate when the reform involves all service sectors, and give the enterprises appropriate subsidy during the transition period.