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经国务院批准,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(以下称营改增)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。随着财税(2016)36号《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》的出台,营业税从此成为一段历史。作为电网企业,虽然仅从收入类来看,本轮营改增看似关系并不密切,但从成本考虑与之则息息相关。
With the approval of the State Council, starting from May 1, 2016, a nationwide promotion of business tax to levy value-added tax (hereinafter referred to as “VAT reform”) pilot project, construction business, real estate industry, finance industry, life service industry and all other business tax tax People, included in the scope of the pilot, from the business tax to pay VAT. With the introduction of Cai Shui (2016) No. 36 Circular of the State Administration of Taxation of the Ministry of Finance on the Pilot Launch of the Business Tax Reform on Pilots, the sales tax has been a historic part of the history. As a power grid enterprise, although only from the income category point of view, this round of camp reform seems to see the relationship is not close, but cost considerations are closely linked with it.