政府工作報(bào)告稱,實(shí)施更大規(guī)模的減稅。普惠性減稅與結(jié)構(gòu)性減稅并舉,重點(diǎn)降低制造業(yè)和小微企業(yè)稅收負(fù)擔(dān)。深化增值稅改革,將制造業(yè)等行業(yè)現(xiàn)行16%的稅率降至13%,將交通運(yùn)輸業(yè)、建筑業(yè)等行業(yè)現(xiàn)行10%的稅率降至9%,確保主要行業(yè)稅負(fù)明顯降低;保持6%一檔的稅率不變,但通過(guò)采取對(duì)生產(chǎn)、生活性服務(wù)業(yè)增加稅收抵扣等配套措施,確保所有行業(yè)稅負(fù)只減不增,繼續(xù)向推進(jìn)稅率三檔并兩檔、稅制簡(jiǎn)化方向邁進(jìn)。通過(guò)降低增值稅稅率、降低企業(yè)社保繳費(fèi)負(fù)擔(dān)等措施,全年減輕企業(yè)稅收和社保繳費(fèi)負(fù)擔(dān)近2萬(wàn)億元。
參考譯文:
The government work report says a bigger tax cut is needed. We will combine preferential tax cuts with structural tax cuts, focusing on reducing the tax burden on manufacturing and small and micro businesses. We will deepen the VAT reform, reducing the current tax rate from 16 percent in manufacturing to 13 percent, and from 10 percent in transportation and construction to 9 percent. We will keep the tax rate at the first gear of 6% unchanged, but we will ensure that the tax burden of all industries will be reduced rather than increased by taking supporting measures such as increasing the tax deduction for the production and living services industries. We will continue to move toward a three-tier and two-tier tax rate and a simplified tax system.The tax and social security contribution burden of enterprises was reduced by nearly 2 trillion yuan last year through measures such as lowering the VAT rate and reducing the social security contribution burden of enterprises.
考試簡(jiǎn)介報(bào)名條件口語(yǔ)考試考試時(shí)間筆試大綱口試大綱考試樣題機(jī)考解析成績(jī)查詢計(jì)分規(guī)則 教材大綱考試機(jī)構(gòu)