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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)明确,经国务院批准,自2016年5月1日起,在全国范围内全面推开“营改增”试点,生活服务业全部营业税纳税人纳入此次试点范围,由缴纳营业税改为缴纳增值税。本文拟对36号文中有关生活服务业适用的增值税相关政策要点进行解析,并提出相关应对措施。一、生活服务业增值税相关政
The Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36) has been clearly defined. With the approval of the State Council, the system will be fully launched nationwide on May 1, 2016 “Business change increase ” pilot, all the business tax service life service taxpayers included in the scope of this pilot, from paying sales tax to pay VAT. This article intends to 36 on the life service industry applicable value-added tax related policy analysis points, and put forward relevant countermeasures. First, the life service VAT related politics