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上海交通运输业和部分现代服务业率先开展营业税改征增值税的试点后,越来越多的省份加入了“营改增”试点的行列,我国新一轮税制改革的序幕已经拉开。此次“营改增”扩围试点的主要内容包括:在现行增值税17%和13%两档税率基础上,新增设11%和6%两档低税率,其中交通运输业适用11%税率,研发和技术服务、文化创意、物流辅助
After more and more provinces joined the pilots of “business reform,” the Shanghai transportation industry and some modern service industries took the lead in launching pilot projects of converting business tax into value-added tax. The curtain of a new round of tax reform in our country has been started . The main contents of the pilot program of “Expansion of Camp Expansion and Subsidy Expansion” include the following two new low tax rates of 11% and 6% on the basis of the current tax rates of 17% and 13% of the value added tax, of which the transportation industry is applicable 11% tax rate, research and development and technical services, cultural and creative, logistics support