營(yíng)改增主要政策介紹-(中英)

1、德企座談會(huì)，營(yíng)改增主要政策介紹從今年5月1日起，我國(guó)全面推行營(yíng)改增試點(diǎn)工作，建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè)四大行業(yè)作為最后一批被納入試點(diǎn)。營(yíng)改增是我國(guó)從生產(chǎn)型增值稅徹底向消費(fèi)型增值稅制度轉(zhuǎn)變所邁出的關(guān)鍵一步，也是深化財(cái)稅體制改革的重頭戲和供給側(cè)結(jié)構(gòu)性改革的重要舉措。The pilot program to replace the business tax with a value-added tax is expanded nationwide on 1st May in pilot sectors, which includ the remain Construction indust

2、ry, real estate industry, financial industry, and service 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 reductions.一、營(yíng)改增的重要意義 The influence of the Refor

3、m program一是實(shí)現(xiàn)了增值稅對(duì)貨物和服務(wù)的全覆蓋，基本消除了重復(fù)征稅，打通了增值稅抵扣鏈條，促進(jìn)了社會(huì)分工協(xié)作，有力地支持了服務(wù)業(yè)發(fā)展和制造業(yè)轉(zhuǎn)型升級(jí)。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 upgrading&

4、#160;of the manufacturing sector and the development of the service sector.二是將企業(yè)新增不動(dòng)產(chǎn)所含增值稅納入抵扣范圍，比較完整地實(shí)現(xiàn)了規(guī)范的消費(fèi)型增值稅制度，有利于擴(kuò)大企業(yè)投資，增強(qiáng)企業(yè)經(jīng)營(yíng)活力。Secondly, for the new estate of the company, the input tax shall be credited again st the 

5、;output tax , as to complete the consumption vat system, which will encourge the enterprises to expand their investment and it will certainly boost the development of small and medium-sizedenterprises.三是進(jìn)一步減輕企業(yè)稅負(fù)，是財(cái)稅領(lǐng)域打出“降成本”組合拳的重要一招，用短期財(cái)政收入的“減”換取持續(xù)發(fā)展勢(shì)能的“增”，為經(jīng)濟(jì)保持中高速增長(zhǎng)、邁

6、向中高端水平打下堅(jiān)實(shí)基礎(chǔ)。Thirdly, as a important part of the “structural tax reductions”fiscal policy, the reform program will helped reduced tax burdens for taxpayers.at the expense of the government to give up part of the tax and revenue, it will push forward the long-term development of e

7、nterprise, and improve the quality and efficiency of economic growth.四是創(chuàng)造了更加公平、中性的稅收環(huán)境，有效釋放市場(chǎng)在經(jīng)濟(jì)活動(dòng)中的作用和活力，在推動(dòng)產(chǎn)業(yè)轉(zhuǎn)型、結(jié)構(gòu)優(yōu)化、消費(fèi)升級(jí)、創(chuàng)新創(chuàng)業(yè)和深化供給側(cè)結(jié)構(gòu)性改革等方面將發(fā)揮重要促進(jìn)作用。Finally, a fair taxation will be realized, which can better let market play a fundamental role in&

8、#160;resources allocation and enhance the enterprises vitality and promote the Industrial transformation and optimize the economic structure reform, upgrade the industrial structure, raise the consumtion standard so as to promote enterprises to be innovative.2、 全面推開(kāi)營(yíng)改增試點(diǎn)，有哪些

9、新的措施和改革內(nèi)容？ To extend the reform, what kind of new measures are involved in?此次全面營(yíng)改增的主要內(nèi)容是實(shí)行“雙擴(kuò)”：一是擴(kuò)大試點(diǎn)行業(yè)范圍，將建筑、房地產(chǎn)、金融和生活服務(wù)業(yè)四大行業(yè)納入試點(diǎn)，實(shí)現(xiàn)營(yíng)改增對(duì)所有行業(yè)的全覆蓋，其中建筑業(yè)和房地產(chǎn)業(yè)適用稅率為11%，金融業(yè)和生活服務(wù)業(yè)適用稅率為6%；二是過(guò)大抵扣范圍，特別是將不動(dòng)產(chǎn)納入抵扣范圍，繼上一輪增值稅轉(zhuǎn)型改革將企業(yè)購(gòu)進(jìn)機(jī)器設(shè)備納入抵扣范圍之后，本次改革又將不動(dòng)產(chǎn)納入抵扣范圍，無(wú)論是制造業(yè)、商業(yè)等原增值稅納稅人，還是營(yíng)改增試點(diǎn)納稅人，都可抵扣新增不動(dòng)產(chǎn)所含增值稅。也就是說(shuō)，新

10、一輪營(yíng)改增后，將基本消除重復(fù)征稅，打通增值稅抵扣的完整鏈條，促進(jìn)社會(huì)分工協(xié)作，減輕企業(yè)稅負(fù)，增強(qiáng)企業(yè)活力，為整體經(jīng)濟(jì)保持中高速增長(zhǎng)及結(jié)構(gòu)轉(zhuǎn)型等打下基礎(chǔ)。 The nationwide expansion of the reform focus on double expansion, which means on one hand to extend the sector range of the pilot program, to the remaining four sectors of property, construction, finance and consumer servic

11、es and now, the reform covers all the sectors. the business tax rate of construction, property industries are 11%, while finance and consumer services is 6%. On the other hand is to extent the VAT Deduction Scope, especially the real estate of the enterprises are included, after the maschine. The sm

12、all scale , taxpayer in manufacturing and commerce industry will be benefit from this expansion for avoiding double tax , which means, The expansion of the reform will promote the social division of labor, lower tax burden and promote the development of service industry,espe

13、cially the modern service industry, its also a good news formanufacture industry to finish transformation and upgrade, so as to promote the adjustment and optimization of economic&

14、#160;structure.三、營(yíng)改增試點(diǎn)全面推開(kāi)后，對(duì)前期試點(diǎn)行業(yè)和原增值稅納稅人稅負(fù)有何影響？What are the main influence of the expansion to the taxpayer in fomer pilot indutrial ?將營(yíng)改增試點(diǎn)范圍擴(kuò)大到建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè)，并將所有企業(yè)新增不動(dòng)產(chǎn)所含增值稅納入抵扣范圍后，各類企業(yè)購(gòu)買(mǎi)或租入上述項(xiàng)目所支付的增值稅都可以抵扣。原增值稅納稅人可抵扣項(xiàng)目范圍較前期試點(diǎn)進(jìn)一步擴(kuò)大，總體稅負(fù)也會(huì)相應(yīng)下降。據(jù)統(tǒng)計(jì)：全面推開(kāi)營(yíng)改增，預(yù)計(jì)減稅規(guī)模將達(dá)9000億元。After extending the

15、pilot program to the sectors of property, construction, finance and consumer services and the real estate being included in the VAT Deduction Scope, all enterprises can be benefit from the reform. for The vat taxpayer, the deduction scope will be extend and the tax burden will be lower. According to

16、 a reserve, after the expansion of the vat reform the tax cut will reach 900 billion RMB .本次營(yíng)改增后，對(duì)原增值稅一般納稅人來(lái)說(shuō)，除了原來(lái)用于生產(chǎn)銷售的貨物勞務(wù)及部分現(xiàn)代服務(wù)可用于抵扣應(yīng)繳增值稅外，主要增加了以下抵扣項(xiàng)目：For the general taxpayer, beside the goods or service for selling, the deduction scope are mainly extend to the items as following:1、 不動(dòng)產(chǎn)，包括租入、外

17、購(gòu)、自建所支付的增值稅；fiexed assets, including fees for fiexed assets rented, purchased or self-built. 2、住宿，如員工因公出差住宿所支付的增值稅；Fees for Accommodation, for expample on business trips.3、 收費(fèi)公路通行費(fèi)；highway toll fees 4、購(gòu)買(mǎi)的勞務(wù)派遣服務(wù)，是指勞務(wù)派遣公司為了滿足用工單位對(duì)于各類靈活用工的需求，將員工派遣至用工單位，接受用工單位管理并為其工作的服務(wù)；Fees for Labor dispatch purchased

18、, which refers to an atypical employment relationship. Dispatched work agencies receive customer ("Users enterprise") requests for workers to fulfill particular tasks.5、接受的部分金融服務(wù)，如保險(xiǎn)服務(wù)等，但不包含貸款服務(wù)。Certain financial services like insurance, but loan is not included.四、不動(dòng)產(chǎn)抵扣的相關(guān)政策

19、 policies about the fiexed assets.取得不動(dòng)產(chǎn)，包括以直接購(gòu)買(mǎi)、接受捐贈(zèng)、接受投資入股、自建以及抵債等各種形式取得不動(dòng)產(chǎn)，不包括房地產(chǎn)開(kāi)發(fā)企業(yè)自行開(kāi)發(fā)的房地產(chǎn)項(xiàng)目。real poverty acquired，refers to purchased, donated assets received, investment received, self-built and be used to pay a debt, but the assets built by the property developers are excluded.1、 增值稅一般納稅人（以下

20、稱納稅人）2016年5月1日后取得并在會(huì)計(jì)制度上按固定資產(chǎn)核算的不動(dòng)產(chǎn)，以及2016年5月1日后發(fā)生的不動(dòng)產(chǎn)在建工程，其進(jìn)項(xiàng)稅額應(yīng)按照有關(guān)規(guī)定分2年從銷項(xiàng)稅額中抵扣，第一年抵扣比例為60%，第二年抵扣比例為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 1st May 2016, shall apply to this policy and the

21、 input tax shall be credited again st the output tax in two years, the deduction ratio in the first year shall be 60% and in the second year 40%.融資租入的不動(dòng)產(chǎn)以及在施工現(xiàn)場(chǎng)修建的臨時(shí)建筑物、構(gòu)筑物，其進(jìn)項(xiàng)稅額不適用上述分2年抵扣的規(guī)定。The fixed assets under financing lease and the temporary c

22、onstruction on the construction side shall not apply to this policy.2、 納稅人2016年5月1日后購(gòu)進(jìn)貨物和設(shè)計(jì)服務(wù)、建筑服務(wù)，用于新建不動(dòng)產(chǎn)，或者用于改建、擴(kuò)建、修繕、裝飾不動(dòng)產(chǎn)并增加不動(dòng)產(chǎn)原值超過(guò)50%的，其進(jìn)項(xiàng)稅額依照有關(guān)規(guī)定分2年從銷項(xiàng)稅額中抵扣。The goods and disign service, construction service purchased by the taxpayer after 1st May 2016, and be used to build ,rebuild,enlarge or

23、 decorate the assets, and the added value is no more than 50% , shall apply to this policy.3、已抵扣進(jìn)項(xiàng)稅額的不動(dòng)產(chǎn)，發(fā)生非正常損失，或者改變用途，專用于簡(jiǎn)易計(jì)稅方法計(jì)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的，應(yīng)計(jì)算轉(zhuǎn)出相應(yīng)不得抵扣的進(jìn)項(xiàng)稅額。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 tax shall be paid.4、