营业税改增值税

第二部分介绍我国营业税改增值税的必要性。

The second part is the necessity that business tax is converted to VAT in banking industry in China .

因此，有必要对交通运输业营业税改增值税的可行性方案进行前瞻性研究。随后，对交通运输业研究成果及本文的研究思路、研究方法和创新点及不足做了介绍。

Therefore , it is necessary to transport the feasibility of value-added business tax reform program for prospective studies . Subsequently , this chapter describes the research results and ideas , research methods and innovations of the transport .

第三部分，部分现代服务业营业税改征增值税试点的影响分析。

Part three , the impact analysis of the transformation from business tax to VAT in modern service sectors .

第四部分，现代服务业营业税改征增值税的制度选择与政策建议。

Part four , institution selection and policy suggestion of transformation from business tax to VAT in modern service sectors .

这一部分试图探究营业税改征增值税对现代服务业的影响，主要从微观和宏观两个方面展开。

In this part , this text tries to analyze the micro and macro impact of the transformation from business tax to VAT in modern service sectors .

服务业由营业税改征增值税的理由之一便是因此可以降低服务业的税收负担，促进服务业自身发展。

One of the reasons why services should change from business tax to VAT is that it can reduce the tax burden on services , to promote its development .

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。

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 .

同时针对营业税改征增值税对各参与方的影响，结合相关案例，对融资租赁各参与方的决策行为进行探讨，以期能为实务操作提供相应的借鉴。

Meanwhile after considering the impact of turning business tax into VAT for the parties involved , and combined with the decision-making behavior related cases on finance leases to explore the various parties involved , in order to provide the appropriate reference for practical operation .