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2016年3月24日,经国务院批准,财政部,国家税务总局联合发布了《关于全面推开营业税改征增值税试点的通知》(财税2016-36号)。自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。税率:建筑业和房地产业11%金融业和生活服务业6%。全面营改增推行后,各类企业购买或租入上述项目所支付的增值税都可以抵扣。试点纳税人总体税负会因此下降。同时原增值税纳税人可抵扣项目范围比前期试点进一步扩大,总体税负也会相应下降。营改增的调整不仅要求公司的税务和财务进行相应的调整,公司管理运营中的相关环节也需要适当修改以适应营改增的要求。如果现行有效合同的标的在营改增之前是缴纳营业税的,那么合同中的有关条款在营改增之后就必须及时修订,修订的内容涉及到营改增影响的方方面面,本文仅就合同条款中定价的重新安排作一番探讨。
On March 24, 2016, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Piloting the Business Tax Reform and Levy of Value Added Tax (Finance Tax No. 2016-36). From May 1, 2016 onwards, the PBC will launch a pilot project of transforming business tax into value-added tax, and all business taxpayers such as construction industry, real estate industry, financial industry and living service industry will be included in the scope of the pilot project. The business tax will be changed from Pay VAT. Tax rates: 11% in construction and real estate Financial and lifestyle services 6%. After the comprehensive battalion increase and implementation, all kinds of VAT paid or purchased by the above projects can be deducted. The overall tax burden on pilot taxpayers will therefore fall. At the same time, the original VAT taxpayers can deduct the scope of the project from the previous pilot to further expand the overall tax burden will be a corresponding decline. The adjustment of the VAT reform not only requires that the tax and finance of the company be adjusted accordingly, but also the relevant links in the management of the company need to be appropriately modified to meet the requirements of the VAT reform. If the subject of the current effective contract is business tax before the VAT reform, the relevant provisions in the contract must be amended in time after the VAT reform, and the revised content involves all aspects of the VAT reform. In this article, only the contract terms Re-arrange pricing for some discussion.