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jian zhu ye ying ye shui gai zheng zeng zhi shui hou cai shui bian hua ji ying dui cuo shi
Author(s): 
Pages: 39-40
Year: Issue:  21
Journal: Accountant

Abstract: 一、引言 为进一步解决货物和劳务税制中的重复征税问题,完善税收制度,国务院会议决定,自2012年1月1日起,在上海市先行选择交通运输业与部分现代服务业开展营改增试点."十二五"期间,营改增改革有望在全国范围内,向各行业全面推开.可见,建筑业(本文所指的建筑业为一般纳税人)营改增,是大势所趋.
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