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营业税是不是全部取消了
释义
从2016年5月1号起,实行全面营改增,营业税全部改征增值税,从此营业税将永久退出历史舞台。营改增后,全部行业都征收增值税了,没有营业税的项目了。营业税改增值税,简称营改增,是指以前缴纳营业税的应税项目改成缴纳增值税。营改增的最大特点是减少重复征税,可以促使社会形成更好的良性循环,有利于企业降低税负。法条根据:《中华人民共和国增值税暂行条例》 第二十条 增值税由税务机关征收,进口货物的增值税由海关代征。
该内容由 王婧律师 和 点行律询 共创回答
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