论文部分内容阅读
2016年3月23日,财政部、国家税务总局出台了《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)(简称“36号文”),银行业开始全面实施营改增。银行业组织大量人力物力,积极配合营改增政策实施。在此过程中,中国银行业协会财务会计专业委员会(以下简称“财委会”)积极发挥组织协调作用,第一时间邀请了财政部和国税总局主管领导与银行业座谈,现场沟通政策内涵和外延,并针对行
On March 23, 2016, the Ministry of Finance and the State Administration of Taxation promulgated the Circular on Piloting the Pilot Reform of Sales Tax into Value-added Tax (Cai Shui [2016] No. 36) (the “Circular 36”), the banking industry Start full implementation of camp change. The banking industry has a large amount of manpower and resources, and actively cooperates with the camp to increase policy implementation. In this process, the Financial Accounting Committee of the China Banking Association (hereinafter referred to as the “FPC”) actively played the role of organization and coordination. For the first time, the competent heads of the Ministry of Finance and the State Administration of Taxation invited leaders from the banking industry to hold discussions and exchange opinions on the spot Connotation and extension, and for the line