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1、1“营改增”税制改革政策解读李旭红课程内容1.增值税与营业税的差异2.营改增”的意义及部署3.“营改增”试点政策解析4.“营改增”实施的影响5.辩论及讨论税收的比重·2011年1-9月，国内增值税完成18198.68亿元，同比增长18.7%。国内增值税收入占税收总收入的比重为25.5%其中，有色金属、建材和原油行业增值税增速较高，同比分别增长34.7%、34%和31.3%。·同期，国内消费税完成5523.66亿元，同比增长17.7%。·国内消费税收入占税收总收入的比重为7.7%。成品油、汽车和摩托车消费税的增速明显回落，摩托车消费税同比下降3.2%
2、，贵重首饰和卷烟消费税保持较快增长，同比分别增长52.4%和24.7%。·营业税完成10365.63亿元，同比增长24.0%。营业税收入占税收总收入的比重为14.5%，邮政业、租赁和商务服务业以及金融保险业营业税收入增长较快，同比分别增长42.1%、32.4%和27.8%。十一五规划税制改革任务SafetySupervisionBureauoftheparty'smasslineeducationalpracticereformprogramtopromotetheimplementationoftherectification,establish
3、anewsystemtowork,inaccordancewiththerequirementsofthecountyPartycommittee,CountySafetySupervisionBureauleadershipcheckoutthe"fourwinds"thereareproblems,makethefollowingimplementationoftherectificationprogram.First,theguidingideologyandbasicprinciplesof(a)guidethought:theparty'
4、seighteen,theeighteensessionofthesecond,theThirdPlenarySessionofthespiritasaguide,conscientiouslyimplementthespiritofgeneralsecretaryXiJinping'simportantspeechseries,instrictaccordancewiththe"lookinthemirror,dressup,washbath,curetreatment,thegeneralrequirements,focusonmaintain
5、ingtheparty'sadvancednatureandpurity,closelylinkedtothepeopleandpragmaticcleanthemainAndlookinthemirror,dressup,washbath,curetreatment,thegeneralrequirementsof"focustosolvethefourwindsissue,thepriorityamongprioritiesrectificationasfirmlyputthefourwinds,thesystemconstructionist
6、hefundamentalstrategyofthecomprehensivewipeouttherootcause,inordertopromotetheimplementationoftherectificationandtheestablishmentoftheworktoensurethateducationalpracticefromstarttofinish,goodtodogood,credibility,benefitthemasses,promotethesustainedandhealthydevelopmentofthewor
7、kofproductionsafetyscience(two).Basicprinciples:1,adeepunderstandingofthebasicprinciplesofcarryingouttheparty'smasslineeducationalpractice:oneisthecentraladheretopositiveeducation,twoistoinsistoncriticismandselfcriticismThree,adheretothepragmatic,fouristoadheretoguidance,adher
8、etotheleadership.Thefiveis2,combinedwiththeactualworkoftheuni
