2011年增值税篇（VAT 2011）.docVIP

2011年增值税篇（VAT 2011） In 2011, taking inventory value-added tax policy, we can see three main lines of structural tax reduction, strengthening invoice management, reforming and improving tax system. Tax system reform and improvement (1) pilot VAT on business tax reform in Shanghai; 1. notice of the Ministry of Finance and the State Administration of Taxation on the issuance of the business tax VAT pilot program (fiscal 2011 No. 110) the main tax system is arranged as follows: in the current standard VAT rate of 17% and 13% low tax basis, added 11% and 6% two tranches of low tax rates. Rental of tangible property, such as the applicable 17% tax rate, transportation, construction and other applicable 11% tax rate, the other part of the 6% tax rate. The taxpayers taxable basis shall, in principle, cover all income derived from taxable transactions. 2. notice of the Ministry of Finance and the State Administration of Taxation on the transportation industry and part of modern service industry in Shanghai City, the business tax VAT pilot (fiscal 2011 No. 111) regulations, approved by the State Council, the business tax VAT pilot transportation industry and part of modern service industry in Shanghai city. Since January 1, 2012, the measures for the implementation of the VAT pilot program for the transportation industry and some modern service industries shall be implemented. 3. the State Administration of Taxation on the Shanghai city business tax VAT pilot VAT general taxpayer qualification related matters notice (the State Administration of Taxation Notice 2011 No. sixty-fifth) regulations, since January 1, 2012, the pilot taxpayers taxable services with annual sales of more than 5 million yuan, in addition to the provisions, shall apply for VAT general taxpayer qualification. 4. the State Administration of Taxation on the adjustment of tax return of VAT related issues notice (the State Administration of Taxation Notice 2011 No. sixty-sixth) regulations, since January 1,