营改增

结合财政部官员对不动产可能纳入增值税抵扣范围的表述，本文将土地使用权与房屋建筑物纳入房地产业营改增抵扣范围。

Combined with Treasury officials on the scope of VAT deduction statements , this paper included land and buildings into the deductible range .

研究发现：营改增政策，将减少企业营业税，但是，同时会增加企业所得税。

The study finds that : " Business Tax Replaced with VAT " will reduce business taxes , while increasing business income taxes .

由于交通运输业营改增第三阶段的改革刚开始不久，所能获得的数据有限，因此这部分主要是以第二阶段的数据为基础进行分析。

Since the third stage of reform begins soon , the limited data that can be obtained , so this part is mainly based on data of the second stage .

本文将地方税体系重建这一问题放到营改增背景之下，相比而言更加具体细化，也更加具有现实意义。

This article puts the problem of the local tax system reconstruction in the background of the business tax to VAT transformation reform , which is more specific and realistic .

该文件称，全国还将继续推行“营改增”，每年预计将为企业减负5000亿元以上。

The value added tax will continue to be promoted nationwide to replace business tax , which is expected to save enterprises more than RMB500b each year , said the document .

扩大营改增试点，取消和免征行政事业性收费348项，减轻企业负担1500多亿元。

The pilot project to replace business tax with value-added tax ( VAT ) was expanded , and 348 administrative fees were either canceled or exempted , thus reducing the burden on businesses by more than 150 billion yuan .

首先按照方案出台、试点成效的顺序，解读了营改增改革的相关政策，为下文的定量分析奠定了理论基础。

In accordance with the order of the package and the experimental results , this part first interprets the related policy of the reform , laid a theoretical foundation for the quantitative analysis for the rest of the article .

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。

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 .

从实际案例入手，分析了融资租赁的交易双方在营改增的前后利润对比，并计算出双方的均衡利率，从而给出利润空间的具体范围。

From the actual case , analyzes both the finance lease transactions in the camp changed to increase profits before and after contrast , and calculate both the equilibrium interest rate , which gives the specific scope of the profit margins .

而营改增作为我国财政税收体制改革的重要组成部分，旨在完善税收链条，促进服务业的发展，实现结构性减税。

As the important part of fiscal and taxation system reform , the transformation from business tax to value added tax aims to perfect the chain of value added tax , accelerate the development of modern service industry and realize the goal of selective tax cuts .