实施60多年的营业税正式废止

The State Council executive meeting on Oct 30 decided to abolish the business tax, which has been in force for over 60 years.

10月30日，国务院常务会议决定废止实施了60多年的营业税。

营业税(business tax)是对在中国境内提供应税劳务(taxable services)、转让无形资产(transfer of intangibles)或销售不动产(sale of property)的单位和个人，就其所取得的营业额征收的一种税。

2012年，上海运输业和部分现代服务业率先开展营改增试点(the pilot project to replace business tax with value-added tax)。

李克强指出，经法律程序批准全面推开营改增试点后(the overall promotion of the VAT reform was consolidated by legislation)，原来实行营业税的服务业领域已统一征收增值税，实质上全面取消了实施60多年的营业税，营业税暂行条例实际已停止执行。为巩固和扩大营改增大幅减税成果(to consolidate and expand the achievement of the VAT reform in tax reduction)，必须修改相应法规，并重新以法规形式确定下来。

相关数据表明，营改增不仅实现了所有行业税负只减不增(release tax burden in all sectors)，目前已累计减少企业税负1.7万亿元，而且有效扩大了税基(effectively expand the tax base)，2017年四大行业试点纳税人月均增加14万户，更突出的是有力推动了经济结构转型升级(promote transformation and upgrade of economic structure)和大众创业、万众创新(mass entrepreneurship and innovation)，今年前三季度服务业增长对国民经济增长的贡献率为58.8%。

【相关词汇】

营改增 replace business tax with value-added tax

税收激励 tax incentive

减税降费 cut taxes and administrative fees

房产税 property tax