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自2012年1月1日,“营改增”率先在上海交通运输业和部分现代服务业启动以来,目前已在全国绝大部分行业实施。2016年初,李克强总理在政府工作报告中明确提出,自5月1日起,“营改增”试点范围扩大到建筑业、房地产业、金融业和生活服务业,全面实施“营改增”。3月23日,财政部和国家税务总局发布了四项具体试点实施办法,3月31日,国家税务总局又发布了13号至19号等七项公告。随着这一系列具体实施细则的推出,建筑业历时五年之久的增值税政策
Since Jan. 1, 2012, “Operation Reform” has taken the lead in Shanghai’s transportation industry and some modern service industries. Since it was started, it has been implemented in most industries in China. In early 2016, Premier Li Keqiang explicitly stated in his government work report that since May 1, the scope of pilot projects of “reforming camps and increasing profits” has been extended to the construction industry, real estate industry, financial industry and daily life service industry, and the “ increase”. On March 23, the Ministry of Finance and the State Administration of Taxation issued four concrete measures for implementing the pilot projects. On March 31, the State Administration of Taxation released seven public announcements on the 13th to the 19th. With the launch of this series of detailed implementation rules, the construction industry lasted five years of value-added tax policy