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笔者依据《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”)及相关文件,对信托公司的营改增政策进行解读,并对信托公司的税务筹划提出相应建议。一、信托行业的营改增政策按照36号文规定,从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试点,信托公司
According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Opening of Business Tax for VAT Reform (No. 38, 2016, No. 36, hereinafter referred to as No. 36 Document) and related documents, Policy interpretation, and make recommendations to the tax planning of the trust company. First, the trust industry battalion increased policy According to the 36th article, from May 1, 2016 onwards, in a comprehensive nationwide sales tax reform levy value-added tax pilot, the trust company