實施60多年的營業(yè)稅正式廢止

The State Council executive meeting on Oct 30 decided to abolish the business tax, which has been in force for over 60 years.

10月30日，國務院常務會議決定廢止實施了60多年的營業(yè)稅。

營業(yè)稅(business tax)是對在中國境內(nèi)提供應稅勞務(taxable services)、轉讓無形資產(chǎn)(transfer of intangibles)或銷售不動產(chǎn)(sale of property)的單位和個人，就其所取得的營業(yè)額征收的一種稅。

2012年，上海運輸業(yè)和部分現(xiàn)代服務業(yè)率先開展營改增試點(the pilot project to replace business tax with value-added tax)。

李克強指出，經(jīng)法律程序批準全面推開營改增試點后(the overall promotion of the VAT reform was consolidated by legislation)，原來實行營業(yè)稅的服務業(yè)領域已統(tǒng)一征收增值稅，實質上全面取消了實施60多年的營業(yè)稅，營業(yè)稅暫行條例實際已停止執(zhí)行。為鞏固和擴大營改增大幅減稅成果(to consolidate and expand the achievement of the VAT reform in tax reduction)，必須修改相應法規(guī)，并重新以法規(guī)形式確定下來。

相關數(shù)據(jù)表明，營改增不僅實現(xiàn)了所有行業(yè)稅負只減不增(release tax burden in all sectors)，目前已累計減少企業(yè)稅負1.7萬億元，而且有效擴大了稅基(effectively expand the tax base)，2017年四大行業(yè)試點納稅人月均增加14萬戶，更突出的是有力推動了經(jīng)濟結構轉型升級(promote transformation and upgrade of economic structure)和大眾創(chuàng)業(yè)、萬眾創(chuàng)新(mass entrepreneurship and innovation)，今年前三季度服務業(yè)增長對國民經(jīng)濟增長的貢獻率為58.8%。

【相關詞匯】

營改增 replace business tax with value-added tax

稅收激勵 tax incentive

減稅降費 cut taxes and administrative fees

房產(chǎn)稅 property tax