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2016年3月24日,财政部印发《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号),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试点。营改增新政与原营改增政策相比,进一步明确了不同租赁业务所属应税服务的类型、税率、增值税抵扣等方面的内容,将对租赁业务开展产生较大的影响。
On March 24, 2016, the Ministry of Finance promulgated the Notice on Piloting the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36) in an all-round way. Since May 1, 2016, the business tax has been rolled out across the country To levy VAT pilot. Compared with the original battalion reform policy, the battalion reform and innovation policy further clarified the types of taxable services, tax rates and value-added tax deductions of different leasing businesses, which will have a greater impact on the leasing business.