【摘要】：正根據(jù)財政部、國家稅務(wù)總局財稅[2016]36號文通知,自2016年5月1日起,全面推開營業(yè)稅改增值稅(以下簡稱"營改增")試點,將現(xiàn)行營業(yè)稅納稅人全部納入試點范圍,由此,高速公路營運企業(yè)從繳納營業(yè)稅改為繳納增值稅。36號文規(guī)定"公路經(jīng)營企業(yè)中的一般納稅人收取試點前開工的高速公路的車輛通行費,可以選擇適用簡易計稅方法,減按3%的征收率計算應(yīng)納稅額。"按此規(guī)定,試點前開工的高速公路項目,特別是已通車項目,由于沒有進行增值稅進項核算,對于收取的通行費收入,無疑均會選擇簡易計稅法。筆者對試點
[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】：F812.42;F540.58
，

本文編號：2169190