论文部分内容阅读
实行价外税,也就是由消费者负担,有增值才征税没增值不征税。在第十二届全国人民代表大会第四次会议上,国务院总理李克强在《政府工作报告》中指出,“全面实施营改增,从5月1日起,将试点范围扩大到建筑业、房地产业、金融业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负只减不增。”这意味着,已在我国施行了二十余年的营业税将退出历史舞台,持续了四年多的“营改增”也将收官,今后增值
The implementation of foreign tariffs, which is borne by consumers, there is no value added tax is not added value. At the Fourth Session of the Twelfth National People’s Congress, Li Keqiang, premier of the State Council pointed out in his “Report on the Work of the Government” that “the full implementation of the reform of the camps will be extended from May 1 to the construction industry, Real estate, financial industry, life service industry, and all enterprises added real estate value added tax included in the deduction, to ensure that all industries only reduce tax burden. ”This means that has been implemented in our country more than 20 Business tax year will withdraw from the stage of history, lasted for more than four years “camp change” will also be closed, the future value-added