实施60多年的营业税正式废止
<p>10月30日，国务院常务会议通过《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定（草案）》，标志着实施60多年的营业税正式退出历史舞台。</p><p><span word="The">The</span> <span word="State">State</span> <span word="Council">Council</span> <span word="executive">executive</span> <span word="meeting">meeting</span> <span word="on">on</span> <span word="Oct">Oct</span> 30 <span word="decided">decided</span> <span word="to">to</span> <span word="abolish">abolish</span> <span word="the">the</span> <span word="business">business</span> <span word="tax">tax</span>, <span word="which">which</span> <span word="has">has</span> <span word="been">been</span> <span word="in">in</span> <span word="force">force</span> <span word="for">for</span> <span word="over">over</span> 60 <span word="years">years</span>.</p><p>10月30日，国务院常务会议决定废止实施了60多年的营业税。</p><p>营业税（<span word="business">business</span> <span word="tax">tax</span>）是对在中国境内提供应税劳务（<span word="taxable">taxable</span> <span word="services">services</span>）、转让无形资产（<span word="transfer">transfer</span> <span word="of">of</span> <span word="intangibles">intangibles</span>）或销售不动产（<span word="sale">sale</span> <span word="of">of</span> <span word="property">property</span>）的单位和个人，就其所取得的营业额征收的一种税。</p><p>2017年，上海运输业和部分现代服务业率先开展营改增试点（<span word="the">the</span> <span word="pilot">pilot</span> <span word="project">project</span> <span word="to">to</span> <span word="replace">replace</span> <span word="business">business</span> <span word="tax">tax</span> <span word="with">with</span> <span word="value">value</span>-<span word="added">added</span> <span word="tax">tax</span>）。</p><p>李克强指出，经法律程序批准全面推开营改增试点后（<span word="the">the</span> <span word="overall">overall</span> <span word="promotion">promotion</span> <span word="of">of</span> <span word="the">the</span> <span word="VAT">VAT</span> <span word="reform">reform</span> <span word="was">was</span> <span word="consolidated">consolidated</span> <span word="by">by</span> <span word="legislation">legislation</span>），原来实行营业税的服务业领域已统一征收增值税，实质上全面取消了实施60多年的营业税，营业税暂行条例实际已停止执行。为巩固和扩大营改增大幅减税成果（<span word="to">to</span> <span word="consolidate">consolidate</span> <span word="and">and</span> <span word="expand">expand</span> <span word="the">the</span> <span word="achievement">achievement</span> <span word="of">of</span> <span word="the">the</span> <span word="VAT">VAT</span> <span word="reform">reform</span> <span word="in">in</span> <span word="tax">tax</span> <span word="reduction">reduction</span>），必须修改相应法规，并重新以法规形式确定下来。</p><p>相关数据表明，营改增不仅实现了所有行业税负只减不增（<span word="release">release</span> <span word="tax">tax</span> <span word="burden">burden</span> <span word="in">in</span> <span word="all">all</span> <span word="sectors">sectors</span>），目前已累计减少企业税负1.7万亿元，而且有效扩大了税基（<span word="effectively">effectively</span> <span word="expand">expand</span> <span word="the">the</span> <span word="tax">tax</span> <span word="base">base</span>），2017年四大行业试点纳税人月均增加14万户，更突出的是有力推动了经济结构转型升级（<span word="promote">promote</span> <span word="transformation">transformation</span> <span word="and">and</span> <span word="upgrade">upgrade</span> <span word="of">of</span> <span word="economic">economic</span> <span word="structure">structure</span>）和大众创业、万众创新（<span word="mass">mass</span> <span word="entrepreneurship">entrepreneurship</span> <span word="and">and</span> <span word="innovation">innovation</span>），今年前三季度服务业增长对国民经济增长的贡献率为58.8%。</p>
页:
[1]