（最新）营改增政策及解读

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1、莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃

2、螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄

3、聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿

4、肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄

5、蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆

6、薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇

7、羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅

8、肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇薆薄袀莇芆螀螆羃莈薂蚂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆蒂蚆袅肅芁蒈螁肅莃螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螀蚃膀蒂薃羂腿膂蝿羈腿莄薂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羄膅莁蚈袀芄蒃蒁螆芃膃蚆蚂芃芅葿肁节蒇螅羇芁薀薈袃芀艿螃蝿艿莂薆肈芈蒄螁羄莇