论文部分内容阅读
2016年3月5日,国务院总理李克强在政府工作报告中正式宣布,2016年5月1日起,将营改增试点范围扩大到建筑业、房地产业、金融业、生活服务业,确保所有行业税负只减不增。2016年3月23日,财政部、国家税务总局正式发布了《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号文件),这一营改增纲领性质的文件标志着营改增进入全行业试
On March 5, 2016, Premier Li Keqiang of the State Council officially announced in his government work report that the pilot camp will be expanded to include construction, real estate, finance and lifestyle services starting May 1, 2016 to ensure that all industries Tax burden will be reduced only. On March 23, 2016, the Ministry of Finance and the State Administration of Taxation officially promulgated the “Circular on Pilot Opening of Business Tax Reform and Levy of Value-added Tax” (Cai Shui [2016] No. 36, hereinafter referred to as Document 36) The programmatic nature of the document marks the reform of the camp into the industry test