营改增主要政策介绍

1、德企座谈会，营改增主要政策介绍从今年5月1日起，我国全面推行营改增试点工作，建筑业、房 地产业、金融业、生活服务业四大行业作为最后一批被纳入试点。营 改增是我国从生产型增值税彻底向消费型增值税制度转变所迈出的 关键一步，也是深化财税体制改革的重头戏和供给侧结构性改革的重 要举措。The pilot program to replace the bus in ess tax with a value-added tax is expa nded n ati on wide on 1st May in pilot sectors, which in clud the remai n Con str

2、ucti on in dustry, real estate in dustry, finan cial in dustry, and sectors. The reform program is a key step in shifting from a " production vat " to a " consumption vat ", as well as a important part of the fiscal reform and structural tax reducti ons.一、营改增的重要意义 The in flue nee

3、 of the Reform program一是实现了增值税对货物和服务的全覆盖，基本消除了重复征 税，打通了增值税抵扣链条，促进了社会分工协作，有力地支持了服 务业发展和制造业转型升级。Firstly, it realized fair taxation on goods and services, so as to aviod double taxation and reduce tax burdens for taxpayers , which will promote the upgradi ng of the manu facturi ng sector and the develo

4、pme nt of the sector.二是将企业新增不动产所含增值税纳入抵扣围，比较完整地实现 了规的消费型增值税制度，有利于扩大企业投资，增强企业经营活力。Secon dly, for the new estate of the compa ny, the in put tax shall be credited aga in st the output tax , as to complete the con sumptio n vat system, which will en courge the enterprises to expand their investment and

5、 it will certainly boost the development of small and medium-sizedenterprises.三是进一步减轻企业税负，是财税领域打出“降成本”组合拳的 重要一招，用短期财政收入的“减”换取持续发展势能的“增”，为 经济保持中高速增长、迈向中高端水平打下坚实基础。Thirdly, as a important part of the “structural tax reductions” fiscal policy, the reform program will helped reduced tax burdens for taxp

6、ayers.at the expe nse of the gover nment to give up part of the tax and revenue, it will push forward the Iong-term development of en terprise, and improve the quality and efficie ncy of econo mic growth.四是创造了更加公平、中性的税收环境，有效释放市场在经济活 动中的作用和活力，在推动产业转型、结构优化、消费升级、创新创 业和深化供给侧结构性改革等方面将发挥重要促进作用。Fin ally, a

7、 fair taxati onwillbe realized,which can better let market play a fun dame ntal role in resources allocation and enhance the enterprise' s vitality and promote the In dustrial tran sformatio n and optimize the econo mic structure reform, upgrade the in dustrial structure, raise the con sumti on

8、sta ndard so as to promote en terprises to be inno vative.二、全面推开营改增试点，有哪些新的措施和改革容？To exte nd the reform, what kind of new measures are invo Ived in?此次全面营改增的主要容是实行“双扩”：一是扩大试点行业围， 将建筑、房地产、金融和生活服务业四大行业纳入试点，实现营改增 对所有行业的全覆盖，其中建筑业和房地产业适用税率为11%，金融业和生活服务业适用税率为6% ;二是过大抵扣围，特别是将不动产纳入抵扣围，继上一轮增值税转型改革将企业购进机器设备纳入抵

9、 扣围之后，本次改革又将不动产纳入抵扣围，无论是制造业、商业等 原增值税纳税人，还是营改增试点纳税人，都可抵扣新增不动产所含 增值税。也就是说，新一轮营改增后，将基本消除重复征税，打通增 值税抵扣的完整链条，促进社会分工协作，减轻企业税负，增强企业 活力，为整体经济保持中咼速增长及结构转型等打下基础。|The n ati on wide expa nsion of the reform focus on double expa nsion, which means on one hand to extend the sector range of the pilot program, to t

10、he remaining four sectors of property, construction, finance and con sumers and now, the reform covers all the sectors. the bus in ess tax rate of construction, property industries are 11%, while finance and consumers is 6%. On the other hand is to extent the VAT DeductionScope, especially the real

11、estate of the en terprises are in cluded, after themaschi ne. The small scale , taxpayer in manu facturi ng and commerce in dustry will be ben efit from this expa nsion for avoidi ng double tax , which means, The expansion of the reform will promote the social divisi onof labor, lower taxburde nandp

12、romote the developme nt of service in dustry,especially the modern service industry, it' s also a good news for manu facture in dustry to fin ish tran sformatio n and upgrade, so as to promote the adjustment and optimization of ec onomic structure.三、营改增试点全面推开后，对前期试点行业和原增值税纳税人税负有何影响？ What are the

13、 ma in in flue nee of the expa nsion to the taxpayer in fomer pilot in dutrial ?将营改增试点围扩大到建筑业、房地产业、金融业、生活服务业, 并将所有企业新增不动产所含增值税纳入抵扣围后，各类企业购买或 租入上述项目所支付的增值税都可以抵扣。 原增值税纳税人可抵扣项 目围较前期试点进一步扩大，总体税负也会相应下降。 据统计：全 面推开营改增，预计减税规模将达 9000亿元。After exte nding the pilot program to the sectors of property,con structi

14、 on, finance and con sumers and the real estate being in cluded in the VAT Deducti on Scope, all en terprises can be ben efit from the reform. for The vat taxpayer, the deducti on scope will be exte nd and the tax burden will be lower. According to a reserve, after the expansion of the vat reform th

15、e tax cut will reach 900 billio n RMB .本次营改增后，对原增值税一般纳税人来说，除了原来用于生产 销售的货物劳务及部分现代服务可用于抵扣应缴增值税外，主要增加了以下抵扣项目：For the general taxpayer, beside the goods or for selling, the deduction scope are mainly extend to the items as following:1、不动产，包括租入、夕卜购、自建所支付的增值税；fiexed assets, in cludi ng fees for fiexed ass

16、ets ren ted, purchased or self-built.2、 住宿，如员工因公出差住宿所支付的增值税；Fees forAccommodati on, for expample on bus in ess trips.3、 收费公路通行费；highway toll fees4、购买的劳务派遣服务，是指劳务派遣公司为了满足用工单位 对于各类灵活用工的需求，将员工派遣至用工单位，接受用工单位管 理 并为其 工作的 服务;Fees for Labor dispatch purchased, which refers to an atypical employment relation

17、ship. Dispatched work agencies receive customer ("Users enterprise") requests for workers to fulfill particular tasks.5、接受的部分金融服务，如保险服务等，但不包含贷款服务Certa in finan cials like in sura nee, but loa n is not in eluded.四、不动产抵扣的相关政策 policies about the fiexed assets.取得不动产，包括以直接购买、接受捐赠、接受投资入股、自建 以及抵债

18、等各种形式取得不动产，不包括房地产开发企业自行开发的 房地产项目。real poverty acquired，refers to purchased, donated assets received, inv estme nt received, self-built and be used to pay a debt, but the assets built by the property developers are excluded.1、增值税一般纳税人（以下称纳税人）2016年5月1日后取得 并在会计制度上按固定资产核算的不动产，以及 2016年5月1日后 发生的不动产在建工程，其进

19、项税额应按照有关规定分2年从销项税 额中抵扣，第一年抵扣比例为 60%第二年抵扣比例为40%The real poverty acquired by The general taxpayer and accounted as fixed assets after 1st May 2016 and the assets being under construction after 1stMay 2016,shall apply tothispolicyandthe in puttax shall becredited aga in sttheoutputtaxin two years, the

20、deduction ratio in the first year shall be 60% and in the sec ond year 40%.融资租入的不动产以及在施工现场修建的临时建筑物、构筑物， 其进项税额不适用上述分2年抵扣的规定The fixed assets under financing lease and the temporary construction on the construction side shall not apply to this policy.2、纳税人 2016年 5月1日后购进货物和设计服务、建筑服务， 用于新建不动产，或者用于改建、扩建、修

21、缮、装饰不动产并增加不 动产原值超过 50%的，其进项税额依照有关规定分 2 年从销项税额中 抵扣。The goods and disign, construction purchased by the taxpayer after 1 st May 2016, and be used to build ,rebuild,enlarge or decorate the assets, and the added value is no more than 50% , shall apply to this policy.3、已抵扣进项税额的不动产，发生非正常损失，或者改变用途， 专用于简易计税方法计税项目、 免征增值税项目、 集体福利或者个人 消费的，应计算转出相应不得抵扣的进项税额。The fixed asset, whose input tax are credited, when it suffer abnormal losses or change its uses, which shall not be apply to this policy, such as goods used by the taxpayers themslves,or used for collective welfare, in these case the credited input t