德企座谈会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 business tax with a value-added tax is expanded nationwide on 1st May in pilot sectors, which includ the remain Construction indus

2、try, 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、营改增的重要意义 The influence of the Reform program一是实现了增值税对货物和服务的全覆

3、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 realizedfairtaxationongoodsandservices, so as to aviod doubletaxation andreducetaxburdensfortaxpayers , which will promote the upgradingofthe manufacturing sectorandthe developmentofthe servicesector.二是将企业新增不动产所含增值税纳入抵扣范围，比较完整地实现了规范的消费

4、型增值税制度，有利于扩大企业投资，增强企业经营活力。Secondly, for the new estate of the company, theinputtaxshallbecreditedagainsttheoutputtax , as to complete the consumption vat system, which will encourge the enterprises to expand their investment and it will certainly boostthedevelopmentofsmalland medium-sizedenterprises

5、.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 helpedreducedtaxburdensfor taxpayers.at the expense of the government to give up part of the tax and revenue, it wi

6、ll push forward the long-term development of enterprise, and improve the quality and efficiency of economic 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。Finally, a fairtaxation will be realized, whichcanbetterletmarketplayafundamentalroleinresourcesalloca

7、tionandenhancetheenterprises 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、 全面推开营改增试点，有哪些新的措施和改革内容？ To extend the reform, what kind of new

8、measures are involved in?此次全面营改增的主要内容是实行“双扩”：一是扩大试点行业范围，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%；二是过大抵扣范围，特别是将不动产纳入抵扣范围，继上一轮增值税转型改革将企业购进机器设备纳入抵扣范围之后，本次改革又将不动产纳入抵扣范围，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

9、活力，为整体经济保持中高速增长及结构转型等打下基础。 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 services and now, the reform covers all the sectors. the

10、 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 small scale , taxpayer in manufacturing and commerce

11、 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 promotethedevelopmentofserviceindustry,especially themodernserviceindustry,itsalsoagoodnewsformanufactureindustrytofinishtr

12、ansformationandupgrade, soastopromotetheadjustmentandoptimizationofeconomicstructure.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 main influence of the expansion to the taxpayer in fomer pilot indutrial ?将营改增试点范围扩大到建筑业、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范围后，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范

13、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 extending the 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 deducti

14、on scope will be extend and the tax burden will be lower. According to a reserve, after the expansion of the vat reform the tax cut will reach 900 billion 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 service for selling, the ded

15、uction scope are mainly extend to the items as following:1、 不动产，包括租入、外购、自建所支付的增值税；fiexed assets, including fees for fiexed assets rented, purchased or self-built. 2、住宿，如员工因公出差住宿所支付的增值税；Fees for Accommodation, for expample on business trips.3、 收费公路通行费；highway toll fees 4、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

16、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, whichrefers to an atypicalemploymentrelationship. 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。Certain financial services like insuranc

17、e, but loan is not included.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, investment received, self-built and be used to pay a debt, but the assets built by the propert

18、y 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 1st May

19、2016, shall apply to this policy and theinputtaxshallbecreditedagainsttheoutputtax in two years, the deduction ratio in the first year shall be 60% and in the second 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 c

20、onstruction 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 service, construction service purchased by the taxpayer after 1st May 2016, and be used to build ,rebuild,enlarge or decorate the assets

21、, 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 inputtax arecredited, 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