Click to read the Newsletter of JPA Beijing - September 2012

KUANG ZHENG CERTIFIED PUBLIC ACCOUNTANTS Audit Tax Consulting China Member of JPA International NEWSLETTER September 2012 This newsletter is for reference only. Any liability that may arise from your reliance on the information in this newsletter is... More

KUANG ZHENG CERTIFIED PUBLIC ACCOUNTANTS Audit Tax Consulting China Member of JPA International NEWSLETTER September 2012 This newsletter is for reference only. Any liability that may arise from your reliance on the information in this newsletter is expressly disclaimed. If you need any advice, please contact us by phone or e-mail as shown on the last page. All rights reserved. 本期导语 Preface 陈力翃 Holly Chen Chief Executive Partner, CPA, MBA hollychen@kzcpas. com. cn 1 自从 2012 年 1 月 1 日在上海试点营业税改征增值税以来，社会各 界对税制改革的关注愈来愈热烈。近期，依据财税[2012]71 号文件的 通知，从 2012 年 9 月 1 日起，北京市也将在交通运输业和部分现代服 务业开展营业税改征增值税试点改革。“营改增”的意义主要有以下几 点：  增值税的链条更完整，促进财税体制的完善  营业税对企业的税负水平要高于增值税，改革可避免重复征 税，企业税负会因此受到影响  相关企业的财务核算和管理水平需要进一步提升以符合增值 税试点的要求  促进企业细分服务，有利于降低产品和服务的价格 从长远来看，营业税改征增值税的范围将继续扩大，企业应该重 视营业税改征增值税的意义和影响，制定合理的应对方案。 Since Shanghai launched the pilot programs on conversion from business tax to value added tax (VAT) on 1 January 2012, various circles of society has concerned the tax reform more strongly. Pursu Less