中华人民共和国增值税法（征求意见稿）(35)
<P style="LINE-HEIGHT: 29.4pt; TEXT-INDENT: 32.8pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.05; mso-outline-level: 1" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">《征求意见稿》共</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>9</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">章</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>47</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">条。主要内容如下：</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（一）关于征税范围。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">《征求意见稿》基本延续了《条例》的规定，为巩固营改增成果，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">将</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">加工、修理修配劳务</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">并入</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">服务</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，将</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">销售金融商品</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">从</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">服务</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">中单列，即增值税的征税范围为，<SPAN style="mso-bidi-font-weight: bold">在境内销售货物、服务、无形资产、不动产和金融商品，以及进口货物。</SPAN></SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>


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