B: In the turnover tax system, what's the relationship between the Business Tax, the Value-added Tax and the Consumption Tax? 您刚才谈到了流转税,在流转税体系中,营业税与增值税、费税是怎样的一种关系?
We carried out a price-based reform of resource taxes on crude oil and natural gas nationwide, and introduced a plan to replace business tax with value-added tax ( VAT) on a trial basis. 在全国范围实施原油、天然气资源税从价计征改革,出台营业税改征增值税试点方案。
Preferential Policy on Attracting Business and Investment enforcing value-added tax preference policy; 增强高新技术产业增值税优惠政策的促进力度;
There are some difference between accounting information and the principle of accrual basis that recent value-added tax business accounting reflects, and it separates the relationship between the value-added tax and the profits at the same time. 现行增值税会计核算所反映的会计信息与权责发生制原则要求有一定的出入,同时割裂了增值税与利润的关系。
There are significant positive correlation between the value-added tax restructuring policy and the business performance, and the value-added tax restructuring policy can significantly improve the operating performance of sample companies. 增值税转型政策与企业经营绩效之间存在显著的正相关,即增值税转型能显著提升样本企业的经营绩效。
Moreover, according to the data released by the national bureau of statistics, using the empirical analysis method, this paper calculates the fiscal revenue impact caused by replacing the business tax with value-added tax on construction industry. 接着根据国家统计局发布的统计数据,利用生产法分析方法,依据投入产出表,测算了建筑业营改增对财政收入的影响。