论文部分内容阅读
生活服务业涉及的纳税人数量庞大,服务种类繁多,许多纳税人直接面对个人消费者,行业特点较为突出,营改增对于他们来说,意味着什么?又该如何应对呢?一、政策要点从2016年5月1日开始,生活服务业纳入增值税征税范畴,适用税率为6%。生活服务业覆盖范围广,包括为满足城乡居民日常生活需求提供的各类服务活动,主要细分为文化体育服务、
The large number of taxpayers involved in the life service industry, a wide range of services, many taxpayers face individual consumers directly, the characteristics of the industry is more prominent, the camp for them to change, what does it mean? What should be dealt with? Key points Starting from May 1, 2016, the daily necessities of life will be included in the tax collection of value-added tax at a tax rate of 6%. The service sector covers a wide range of services, including various types of service activities to meet the daily needs of urban and rural residents. The service segments are mainly divided into cultural and sports services,