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按照国务院全面深化改革的重大决策部署,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,现行建筑业、房地产业、金融业、生活服务业纳税人由原来缴纳营业税改为缴纳增值税,这次营改增涉及税制转换和政策调整,较为复杂,为了让广大纳税人和税务人员尽快熟悉和掌握营改增政策,笔者通过下面一个生活服务企业2016年8月发生的几项业务,详细解读生活服务企业在营改增后如何正确计算应缴纳的增值税。
In accordance with the major decisions and arrangements for the State Council’s deepening reform, since May 1, 2016, the sales tax has been fully rolled out across the country for VAT retrospectively. The current taxpayers in the construction, real estate, finance and daily service industries are subject to business tax In order to allow the general taxpayers and tax officials to become acquainted with and control the VAT reform policy as soon as possible, the author passed one of the following life service enterprises in August 2016: the tax reform and the policy adjustment were complicated. However, Of several businesses, a detailed interpretation of life service enterprises in the battalion increased after the correct calculation of how to pay VAT.