根据财税[2016]36号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》的通知的要求,从2016年5月1日起全面实行营改增,也就是说原来增收营业税的项目全部改为增收增值税。本文在此就营改增对物业管理行业在实际税负以及代售转付业务在实际操作上与原来的差异进行探讨。 According to the Circular of the State Administration of Taxation of the Ministry of Finance of the People’s Republic of China on the Pilot Implementation of the Pilot Reform of Business Tax for Levy of Value-added Tax, the full implementation of the VAT reform from May 1, 2016 onwards, that is, The project all changed to add value-added tax. This article on the camp to increase the property management industry in the actual tax burden and the sale of the business in the actual operation of the original differences are discussed.