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一、全面推开营改增试点,有哪些新的措施和改革内容?答:全面推开营改增试点,基本内容是实行“双扩”。一是扩大试点行业范围。将建筑业、房地产业、金融业、生活服务业4个行业纳入营改增试点范围,自此,现行营业税纳税人全部改征增值税。其中,建筑业和房地产业适用11%税率,金融业和生活服务业适用6%税率。二是将不动产纳入抵扣范围。继上一轮增值税转型改革将企业购进机器设备纳入抵扣范围之后,本次改革又将不动产纳入抵扣范围,无论是制造业、商业等原增值税纳税人,还是营改增试点纳税人,都可抵扣新增不动产所含增
First, the comprehensive reform of camp reform should be pushed forward. What new measures and reforms have been made? A: The pilot reform of camp reform will be launched in an all-round way. The basic content is to implement “double expansion”. First, to expand the scope of the pilot industry. The construction industry, real estate, finance, life service industry into four batches of the pilot increase the scope of reform since then, the current business tax taxpayers all levy value-added tax. Among them, the construction and real estate industries apply 11% tax rate, financial services and living services for 6% tax rate. Second, the real estate included in the scope of deductible. Following the last round of VAT reform, enterprises will be included in the purchase of machinery and equipment within the scope of deductible, this reform and real estate will be included in the scope of deductible, whether the original value-added tax manufacturing, commercial taxpayers, People, can offset the increase of new real estate