论文部分内容阅读
根据国务院的部署,自2016年5月1日起,在全国范围内将金融业、房地产业、建筑业和生活服务业等全部营业税纳税人纳入“营改增”试点。这一政策的发布,标志着我国已进入全面的增值税税制时代,营业税也完成了历史使命,退出历史舞台。自此,相关产业的税负及管理都受到了影响,特别是对建筑业等行业的影响更为深远。
According to the deployment of the State Council, as of May 1, 2016, all business taxpayers in the financial industry, real estate, construction and living services industries will be included in the pilot program of “reforming camps and increasing profits” nationwide. The promulgation of this policy marks the era when China has entered a comprehensive VAT tax system and the sales tax has also completed its historic mission and withdrawn from the historical arena. Since then, the tax burden and management of related industries have been affected, especially in the construction industry and other industries more far-reaching impact.