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。意味着运行20多年的营业税要退出历史舞台,原缴纳营业税的现代服务业将在遵守税法的情况下如何合理筹划,降低行业税负,已是目前财务工作的重心。 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. It means that it is already the focal point of the financial work that the modern service industry that paid the sales tax will be properly planned under the condition of abiding by the tax law and reducing the tax burden of the industry.