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营改增试点范围扩大到建筑业、房地产业、金融业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负只减不增。新政之前,二手房交易需要交纳的营业税税率为5%,而改革后,营业税被取增值税取代,虽然税率不变,但计算方式的不同让税负所有减轻。以售价100万元的一套房屋为例,过去征收5%的营业税时,计税公式为100万元×5%,即需要缴5万元的营业税。改征增值税后虽然税率还是5%,但由于增值税是价外税,
The scope of the reform and increase of camps has been extended to include construction, real estate, finance and living services, and the VAT included in the new real estates of all enterprises will be included in the deductible range so as to reduce the tax burden on all industries only. Before the New Deal, second-hand housing transactions need to pay the business tax rate of 5%, and after the reform, business tax is replaced by value-added tax, although the same tax rate, but the calculation of the tax burden all reduced. Take a set of houses priced at 1 million yuan as an example. In the past, when the business tax was levied at 5%, the tax formula was 1 million × 5%, which means that a business tax of 50,000 yuan would be required. Although the VAT rate is still 5% after the VAT reform, since VAT is the price-added tax,