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营改增,是我国税收体制改革在“十二五”期间的重要任务,是我国实施税收减负的主要力量。自2016年5月1日起,全面推开营改增试点,将房地产、建筑业、金融业、生活服务业纳入试点范围。交通运输服务业税率为11%,作为陆路运输服务的轨道交通行业在此营改增范围之内,并可进行抵扣。按照方案要求,营改增后要确保所有行业不增负。《营业税改增值税试点方案》规定从事交通运输业和现代服务业的单位和个人为增值税一般纳税人。按照办法缴纳增值税,不再缴纳营业税。
The reform of the tax revenue system is an important task for the tax system reform in our country during the “Twelfth Five-Year Plan” and the major force for the tax burden reduction in our country. Starting from May 1, 2016, the Pilot Reform Camp will be launched in an all-round way to include real estate, construction industry, financial industry and daily service industry in the pilot area. The transport service industry has a tax rate of 11%. The rail transport industry, as a land transport service, is subject to tax rebate within this camp. In accordance with the program requirements, after the VAT reform to ensure that all sectors do not increase negative. The Pilot Scheme of Business Tax Reform VAT stipulates that the units and individuals engaged in the transportation industry and the modern service industry shall be general VAT payers. In accordance with the method of payment of value-added tax, no longer pay sales tax.