4. 增值稅
value-added tax (VAT)

請(qǐng)看例句： Starting from May 1, the replacement of business tax with value-added tax (VAT) will be extended to construction, real estate, finance and consumer services, said a joint statement from the Ministry of Finance and the State Administration of Taxation. Second-hand housing transactions will require paying value-added tax, instead of business tax. 財(cái)政部和國(guó)家稅務(wù)總局近日共同發(fā)布通知，營(yíng)改增試點(diǎn)5月1日起擴(kuò)大至建筑、房地產(chǎn)、金融和消費(fèi)行業(yè)。二手房交易將由繳納營(yíng)業(yè)稅改為繳納增值稅。

通知稱，北上廣深之外的城市，個(gè)人將購(gòu)買不足2年的住房對(duì)外銷售的(sell a second-hand house which was bought less than two years ago)，按照5%的征收率全額繳納增值稅(pay value-added tax at a rate of 5%)；個(gè)人將購(gòu)買2年以上的住房對(duì)外銷售的，免征增值稅(enjoy value-added tax exemption)。

增值稅的主要特點(diǎn)是以銷項(xiàng)稅(output tax)減去進(jìn)項(xiàng)稅(input tax)，讓納稅人只為產(chǎn)品和服務(wù)的增值部分納稅；而營(yíng)業(yè)稅(business tax, sales tax)則通常按照營(yíng)業(yè)收入(business revenue)總額和適用稅率直接征稅，不能減除進(jìn)項(xiàng)稅額。營(yíng)業(yè)稅改征增值稅，即"營(yíng)改增(the replacement of business tax with value-added tax)"的減稅原理，在于取消了重復(fù)征稅(duplicated taxation)。全面實(shí)施營(yíng)改增，順應(yīng)了供給側(cè)結(jié)構(gòu)性改革(supply-side reform)的減稅(tax cut)需求。

[相關(guān)詞匯]

財(cái)政改革 fiscal reform

結(jié)構(gòu)性減稅 structural tax reduction

改革試點(diǎn)行業(yè) pilot sectors

稅收負(fù)擔(dān) tax burden

稅級(jí) tax brackets