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随着《财政部国家税务总局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”)的实施,打通增值税抵扣链条,进而做到公平课税,为经济可持续发展提供长期制度保障。本文对全面推开营改增试点工作(以下简称“营改增”)前后燃气企业税收待遇变化情况作出分析。一、燃气管道初装业务营改增之前,根据《财政部国家税务总局关于增值税若干政策的通知》(财税﹝2005﹞165号)的规定,
With the implementation of the “Notice of the Ministry of Finance and the State Administration of Taxation on Pilot Opening of the Business Tax for Value-added Tax Reform” (Cai Shui ﹝ 2016 ﹞ 36, hereinafter referred to as “Circular 36”), the value-added tax deduction chain is opened up. Achieve fair taxation and provide long-term institutional guarantee for sustainable economic development. This article analyzes the changes of the tax treatment of gas enterprises before and after the full implementation of the pilot program of business reform (hereinafter referred to as “business reform”). First, prior to the initial increase of the gas pipeline business camp, according to the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Several Policies Regarding Value-Added Tax (Cai Shui ﹝ 2005 ﹞ 165)