2. The executive meeting of the State Council held on March 18, 2065438 decided that from May/0/6, 20 1 day, China will comprehensively push forward the pilot program of camp reform, including construction, real estate, finance and life services. At this point, the business tax will withdraw from the historical stage and the value-added tax system will be more standardized. This is another profound change in the fiscal and taxation system since the 1994 tax-sharing reform.
Third, the biggest change of "VAT reform" is to avoid the disadvantages of repeated taxation, non-deduction and non-refund of business tax, realize the purpose of "by-passing taxation and layer-by-layer deduction" of value-added tax, and effectively reduce the corporate tax burden. More importantly, the "value-added tax reform" has changed the price system in the exchange of market economy, changed the "in-price tax" of business tax into "out-of-price tax" of value-added tax, and formed a deduction relationship between input and output of value-added tax, which will profoundly affect the adjustment of industrial structure and internal structure of enterprises. Interpret the tax reform policy at multiple levels to help pilot enterprises analyze, master and respond to the new regulations immediately.