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2014年年底财政部发文对小微企业免征42项中央级设立的行政事业性收费,包括土地登记费、房屋登记费、住房交易手续费等。此次这42项中的18项行政事业性收费,免征范围将扩至所有的企业和个人。以个人转让二手房营改增缴税为例,两年内转让一套房价100万元的二手房需要缴纳5万元的营业税,而营改增后,只需要缴纳47 600元增值税,营改增后少缴税2400元。
By the end of 2014, the Ministry of Finance issued a document exempting small and micro enterprises from 42 administrative fees set at the central level, including land registration fees, housing registration fees and housing transaction fees. The 42 items in the 18 administrative fees, exemption will be extended to all businesses and individuals. For example, the transfer of a second-hand housing with a house price of 1 million yuan within two years requires the payment of a business tax of 50,000 yuan. After the increase in the number of battalions, it only needs to pay a VAT of 47,600 yuan, Add less tax 2,400 yuan.