论文部分内容阅读
问题1营改增后,增值税普通发票由谁来印?财政部、国家税务总局发布的《关于全面推开营业税改征增值税试点的通知》规定,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,将建筑业、房地产业、金融业、生活服务业等全部营业税纳税人纳入试点范围,由缴纳营业税改为缴纳增值税。在我国,营业税属于地
Question 1 battalion increase, VAT invoice by whom to print? Ministry of Finance, State Administration of Taxation released “on the full implementation of the business tax reform and VAT pilot” provides that since May 1, 2016 onwards, at The pilot launch of the business tax reform and levying value-added tax in a comprehensive manner across the country will be included in the scope of the pilot project. Taxpayers of all business tax in the construction industry, real estate industry, financial industry and daily service industry shall be included in the scope of the trial, with the business tax replaced with the VAT paid. In our country, business tax belongs to the ground