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今年政府工作报告决定全面实施营业税改为增值税,减轻企业的负担。从5月1日起将扩大试点范围,将建筑业、房地产业、金融业、生活服务业都纳入营业税改为增值税试点范围,其中建筑业和房地产业的税率为11%,金融业和生活服务业的税率为6%。除此之外,将不动产纳入扣除范围,无论是制造业、商业企业,都可以把增加的不动产作为扣除的依据,这就意味着中国实体经济的春天到来了。增值税,实际上就是对增值的部分征税。
This year’s government work report decided to fully implement the business tax to VAT and reduce the burden on enterprises. Starting from May 1, the scope of the pilot project will be expanded to include the business tax in the construction, real estate, finance and daily service industries as a VAT pilot. The tax rate for the construction and real estate industries is 11%. The financial industry and living The service tax rate is 6%. In addition, the real estate included in the deduction, both manufacturing, commercial enterprises, can be added to the basis for the deduction of real estate, which means that the spring of China’s real economy has come. Value-added tax, in fact, is part of the value-added tax.