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在今年3月5日李克强总理所做政府工作报告中,提出全面实施营改增,承诺“确保所有行业税负只减不增”后,3月18日,国务院常务会议作出决定,自5月1日起,全面推开营改增试点,将建筑业、房地产业、金融业、生活服务业纳入试点范围。这意味着,占税收收入半壁江山的增值税和营业税即将完成合并,自1994年分税制改革以来最重要的一项税制改革将在近期全面铺开。为什么要全面实施营改增?简言之,就是减少重复征税,降低整体税负。过去,增值税主要以第二产
On March 5 this year, on the government work report delivered by Premier Li Keqiang, on March 18, the State Council executive meeting decided after full implementation of the reform and increase commitment of the battalion that “all tax burden should be reduced or not increased” Starting from May 1, the Pilot Reform Camp will be fully launched to include the construction industry, real estate industry, financial industry and daily service industry in the pilot areas. This means that the VAT and business tax, which account for half of the tax revenue, will soon be consolidated. The most important tax reform since the tax-sharing reform in 1994 will be fully rolled out in the near future. Why should the full implementation of business tax reform? In short, it is to reduce double taxation and reduce the overall tax burden. In the past, value-added tax was mainly based on the second product