差额征税是营业税改征增值税试点改革(以下简称“营改增”)过程中,延续原营业税制度中为解决某些特定业务的重复征税问题而采取的一项临时性过渡政策。在“营改增”过程中,必须充分重视差额征税政策带来的涉税风险。一、“营改增”关于差额征税的政策规定在营业税政策中,差额征税是指对纳税人在境内提供特定的应税劳务、转让无形资产或销售不动产计算营业税应纳税额时,以收取的全部价款和价外费用减去按 The taxation of difference is a temporary transitional policy adopted by the original sales tax system to solve the double taxation of certain specific businesses in the pilot reform of the business tax reform (hereinafter referred to as “tax reform”), . In the process of “changing the battalion to increasing the number of battalions,” we must give full consideration to the tax-related risks arising from the taxation of differences. First, the “business tax increase” policy on the differential tax In the business tax policy, the difference tax refers to the taxpayers in the territory of the provision of specific taxable services, transfer of intangible assets or sale of real property tax payable tax calculation , To charge the full price and extra charges minus the press