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营业税是以纳税人从事经营活动的营业额(销售额)为课税对象的税种,属于流转税的范畴。这次税制改革对原营业税作了适当调整和改革,主要有以下几方面: 1、适用范围扩大 此次流转税的改革,旨在统一内资、外资企业的流转税。自1994年1月1日起,取消外资企业适用的工商统一税,而适用统一的流转税,以利于公平竞争。这样,不仅国有企业、集体企业、私有企业等内资企业的单位和有经营行为的中国公民适用营业税,外商投资企业和外国企业
Business tax is the turnover of taxpayers engaged in business activities (sales) as the tax object of tax, belong to the scope of turnover tax. The tax reform made the appropriate adjustments and reforms to the original business tax, mainly in the following aspects: 1, the scope of application to expand the reform of turnover tax aims to unify domestic and foreign-funded turnover tax. Since January 1, 1994, the unified industrial and commercial tax applicable to foreign-funded enterprises has been abolished and a uniform turnover tax has been applied to facilitate fair competition. In this way, not only the units of domestic-funded enterprises such as state-owned enterprises, collective-owned enterprises and private-owned enterprises and Chinese citizens engaged in commercial activities apply the business tax, foreign-invested enterprises and foreign enterprises