论文部分内容阅读
2012年9月会展业实行营改增以来,国内展览按销项税款抵扣进项税款计算缴纳增值税,国内展会能够取得增值税专票的面比较窄,可以抵扣的进项减少,国内展览税负增加。此次新办法的修订,明确指出会议展览地点在境外的会展跨境服务免征增值税,对于既有国内展,又有出展业务的公司来讲,降低了整体税负,促进了业务调整,同时增强国际竞争力。
In September 2012, since the VAT reform was implemented in the convention and exhibition industry, the value added tax was calculated and calculated based on the input tax deduction of input tax on domestic exhibitions. The narrowness of VAT receipts for domestic exhibitions and the decrease of deductible import bills, Exhibition tax increase. The revision of the new approach clearly states that overseas convention and exhibition cross-border services are exempt from value-added tax. For companies that have both domestic and overseas businesses, the overall tax burden is reduced and the business adjustment is promoted. At the same time enhance the international competitiveness.