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作为国家支持农村经济发展的政策性银行,营改增必然会对农发行的发展带来一系列变化,既充满机遇,又蕴含挑战。2016年3月23日,国家发布《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)(以下简称36号文),自5月1日起,营业税改征增值税全面推进,金融业纳入营改增范围。4月29日,国家发布《财政部国家税务局关于进一步明确全面推开营改增试点金融业有关税收政策的通知》(财税[2016]46号)(以下简称
As a policy bank that the country supports the rural economic development, the increase in the number of battalions will inevitably bring about a series of changes in the development of the agricultural development bank, which is full of opportunities and challenges. On March 23, 2016, the state released the Circular on Piloting the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36) (hereinafter referred to as Circular 36). Since May 1, the business tax has been converted into value-added The tax is promoted in an all-round way and the financial industry is included in the scope of the battalion increase. On April 29, the state released the Circular of the Ministry of Finance and the State Administration of Taxation on Further Deepening the Relevant Taxation Policy for Financial Sector in Expanding the Business Camp and Increasing the Pilot Program (Cai Shui [2016] No. 46) (hereinafter referred to as the "