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在现行增值税17%和13%两档税率的基础上,新增设11%和6%两档低税率,交通运输业适用11%的税率,研发和技术服务、广播影视服务等现代服务业适用6%的税率。根据国务院常务会议安排,自8月1日起,我国营业税改征增值税试点再度扩容:交通运输业和部分现代服务业的试点范围由现行的12省市扩大至全国范围;适当扩大部分现代服务业范围,广播影视作品的制作、播映、发行等被纳入“营改增”试点。此外,铁路运输和邮电通信等行业也将择机纳入“营改增”试点。
On the basis of the current 17% tax rate and the 13% tax rate, 11 new tax rates of 11% and 6% will be set aside, 11% tax rate will be applied to the transport sector, and modern service industries such as R & D and technical services, radio and television services Apply 6% tax rate. According to the arrangement of the executive meeting of the State Council, from August 1, the Pilot Business Tax for VAT reform in our country has been expanded again: the pilot area of transportation and some modern service industries has been expanded from the current 12 provinces to the whole country; the appropriate expansion of some modern services The scope of the industry, the production of radio and television works, broadcasting, distribution and so on were included in the pilot program of “Changing Camps to Enterprises”. In addition, rail transport and postal and telecommunications industries will also be included in the pilot program of “increasing profits and increasing profits”.