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在营改增逐步全面铺开实施之后,国家财政部国家税务总局通过发布《关于简并增值税征收率政策的通知》(财税【2014】57号)进一步精简了增值税简易征收的税率,将6%和4%的增值税征收率统一调整为3%。在此之后,经过对我国增值税税率体系的梳理,不难发现在基本税率外还存在一个例外,那就是适用于中外合作开采的原油、天然气的5%税率。本文旨在探讨该税率的产生背景、适用现状以及精简该税率存在的障碍。
After the VAT reform was implemented in a step-by-step manner, the State Administration of Taxation of the Ministry of Finance of the People’s Republic of China further streamlined the VAT rate levied on VAT by issuing the “Notice on the Policy on the Collection Rate of Degenerated VAT” (Cai Shui [2014] No. 57) 6% and 4% of the VAT levy rate of 3%. After that, after sorting out the VAT system in China, it is not difficult to find that there is an exception to the basic tax rate, which is the 5% tax rate applicable to crude oil and natural gas exploitation by Chinese and foreign partners. This paper aims to explore the background of the tax rate, the status quo and the application of the tax to streamline the existing obstacles.