實(shí)施60多年的營(yíng)業(yè)稅正式廢止

10月30日，國(guó)務(wù)院常務(wù)會(huì)議通過《國(guó)務(wù)院關(guān)于廢止〈中華人民共和國(guó)營(yíng)業(yè)稅暫行條例〉和修改〈中華人民共和國(guó)增值稅暫行條例〉的決定(草案)》，標(biāo)志著實(shí)施60多年的營(yíng)業(yè)稅正式退出歷史舞臺(tái)。

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(guó)務(wù)院常務(wù)會(huì)議決定廢止實(shí)施了60多年的營(yíng)業(yè)稅。

營(yíng)業(yè)稅(business tax)是對(duì)在中國(guó)境內(nèi)提供應(yīng)稅勞務(wù)(taxable services)、轉(zhuǎn)讓無形資產(chǎn)(transfer of intangibles)或銷售不動(dòng)產(chǎn)(sale of property)的單位和個(gè)人，就其所取得的營(yíng)業(yè)額征收的一種稅。

2012年，上海運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)率先開展?fàn)I改增試點(diǎn)(the pilot project to replace business tax with value-added tax)。

李克強(qiáng)指出，經(jīng)法律程序批準(zhǔn)全面推開營(yíng)改增試點(diǎn)后(the overall promotion of the VAT reform was consolidated by legislation)，原來實(shí)行營(yíng)業(yè)稅的服務(wù)業(yè)領(lǐng)域已統(tǒng)一征收增值稅，實(shí)質(zhì)上全面取消了實(shí)施60多年的營(yíng)業(yè)稅，營(yíng)業(yè)稅暫行條例實(shí)際已停止執(zhí)行。為鞏固和擴(kuò)大營(yíng)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(yīng)法規(guī)，并重新以法規(guī)形式確定下來。

相關(guān)數(shù)據(jù)表明，營(yíng)改增不僅實(shí)現(xiàn)了所有行業(yè)稅負(fù)只減不增(release tax burden in all sectors)，目前已累計(jì)減少企業(yè)稅負(fù)1.7萬億元，而且有效擴(kuò)大了稅基(effectively expand the tax base)，2017年四大行業(yè)試點(diǎn)納稅人月均增加14萬戶，更突出的是有力推動(dòng)了經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型升級(jí)(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(wù)業(yè)增長(zhǎng)對(duì)國(guó)民經(jīng)濟(jì)增長(zhǎng)的貢獻(xiàn)率為58.8%。

【相關(guān)詞匯】

營(yíng)改增 replace business tax with value-added tax

稅收激勵(lì) tax incentive

減稅降費(fèi) cut taxes and administrative fees

房產(chǎn)稅 property tax