【摘要】：正根據(jù)財(cái)政部、國(guó)家稅務(wù)總局財(cái)稅[2016]36號(hào)文通知,自2016年5月1日起,全面推開(kāi)營(yíng)業(yè)稅改增值稅(以下簡(jiǎn)稱"營(yíng)改增")試點(diǎn),將現(xiàn)行營(yíng)業(yè)稅納稅人全部納入試點(diǎn)范圍,由此,高速公路營(yíng)運(yùn)企業(yè)從繳納營(yíng)業(yè)稅改為繳納增值稅。36號(hào)文規(guī)定"公路經(jīng)營(yíng)企業(yè)中的一般納稅人收取試點(diǎn)前開(kāi)工的高速公路的車(chē)輛通行費(fèi),可以選擇適用簡(jiǎn)易計(jì)稅方法,減按3%的征收率計(jì)算應(yīng)納稅額。"按此規(guī)定,試點(diǎn)前開(kāi)工的高速公路項(xiàng)目,特別是已通車(chē)項(xiàng)目,由于沒(méi)有進(jìn)行增值稅進(jìn)項(xiàng)核算,對(duì)于收取的通行費(fèi)收入,無(wú)疑均會(huì)選擇簡(jiǎn)易計(jì)稅法。筆者對(duì)試點(diǎn)
[Abstract]:In accordance with the circular [2016] 36 of the Ministry of Finance and the State Administration of Taxation [2016], starting from May 1, 2016, the pilot project of business tax reform and value-added tax (hereinafter referred to as "business reform and increase") is being launched in an all-round way, bringing all existing business tax payers into the scope of the pilot, so that, Expressway operating enterprises change from paying business tax to paying value-added tax. Article 36 states that "the average taxpayer in a highway operation enterprise may choose to apply a simple tax method to collect tolls for vehicles on the freeway that started before the pilot project." Reduce the tax payable by 3%. " According to this stipulation, the expressway project that starts before the pilot, especially the project that has been opened to traffic, because it has not carried on the VAT input accounting, will undoubtedly choose the simple tax law for the toll revenue collected. The author of the pilot project
【作者單位】： 四川成渝高速公路股份有限公司成渝分公司;
【分類號(hào)】：F812.42;F540.58
，

本文編號(hào)：2169190