“营改增”核心政策的深度解读

• 作 者: 何广涛
• 机 构: 北京城建集团有限责任公司财务部,
• 出 处: 施工企业管理
• 发表日期: 2016年05期
• 关键词: 核心政策 推进建筑业 国务院常务会议 政府工作报告 文件 增值税政策 学习领会 税制改革 税务 试点方案 市场主体 实施办法 国家 公告 尘埃落定 李克强 财政

国务院《全面推开营改增试点方案》、财税[2016]36号文的四项具体试点实施办法;国税总局13号-19号七项公告。至此,全面推开“营改增”中央层面的政策文件已经基本出齐,建筑业纠结五年之久的增值税政策终于尘埃落定。为贯彻落实李克强总理政府工作报告的要求和国务院常务会议通过的《全面推开营改增试点方案》,3月23日,财政部和国家税务总局以财税〔2016〕36号文件(以下简称36号文)发布了四项具体试点实施办法;3月31日,国家税务总局又以总局

State Council “comprehensively push forward the reform camp pilot program”, Cai Shui [2016] No. 36 text of the four specific pilot implementation measures; SAT No. 13 -19 seven announcements. At this point, the policy document on the central level of “operating the VAT reform” has been basically released and the value-added tax policy of five years of construction industry tangled is finally settled. In order to implement the requirements of Premier Li Keqiang’s report on the work of the government and the “Plan for Expanding Camps and Increase Pilot Projects” adopted by the Standing Committee of the State Council on March 23, the Ministry of Finance and the State Administration of Taxation, based on the document No. 38 (2016) No.36 No.) issued four specific pilot implementation measures; March 31, the State Administration of Taxation and General Administration