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增值稅改革試點拉開結構性減稅序幕 @ 2011-10-27T06: Back Hot News
Keyword:增值稅改革 上海
Concept:
為進一步解決貨物和勞務稅制中的重復征稅問題,完善稅收制度,支持現代服務業發展,會議決定,從2012年1月1日起,在部分地區和行業開展深化增值稅制度改革試點,逐步將目前征收營業稅的行業改為征收增值稅。(一)先在上海市交通運輸業和部分現代服務業等開展試點,條件成熟時可選擇部分行業在全國范圍進行試點。(二)在現行增值稅17%標准稅率和13%低稅率基礎上,新增11%和6%兩檔低稅率。(三)試點期間原歸屬試點地區的營業稅收入,改征增值稅後收入仍歸屬試點地區。試點行業原營業稅優惠政策可以延續,並根據增值稅特點調整。納入改革試點的納稅人繳納的增值稅可按規定抵扣。

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