The comprehensive reform of the camp began in May 1, 2065438. The pilot program of camp reform was launched in an all-round way, and the scope was extended to the construction industry, real estate industry, financial industry and life service industry, and the business tax officially withdrew from the historical stage.

Scope of collection: change business tax to value-added tax.

The reform of the camp mainly involves the transportation industry and some modern service industries; Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industry includes: R&D and technical services, information technology services, cultural and creative services, logistics services, tangible movable property leasing services, certification and consulting services.

Extended data:

Value-added tax only taxes the value-added part of products or services, reducing the link of repeated taxation. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform.

The purpose is to accelerate the reform of fiscal and taxation system, further reduce corporate tax, mobilize the enthusiasm of all parties, promote the development of service industry, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new growth drivers, and deepen the structural reform of supply.

Baidu encyclopedia-changing business tax to value-added tax