5月1日起增值稅稅率降低 全年減稅將超4000億
國務院總理李克強28日主持召開國務院常務會議，確定深化增值稅改革措施，進一步減輕市場主體稅負。
China will cut value-added tax rates as part of a tax reduction package amounting to 400 billion yuan ($63.58 billion) this year to drive high-quality development, a State Council executive meeting chaired by Premier Li Keqiang decided on Wednesday.
國務院總理李克強28日主持召開國務院常務會議，決定降低增值稅稅率，以促進高質量發展，全年減稅規模將達4000億元。
增值稅（value-added tax，VAT）的主要特點是以銷項稅（output tax）減去進項稅（input tax），讓納稅人只為產品和服務的增值部分納稅。
會議決定，從2024年5月1日起：
一是將制造業等行業增值稅稅率從17%降至16%，將交通運輸、建筑、基礎電信服務等行業及農產品等貨物的增值稅稅率從11%降至10%。
The tax rate for manufacturing will be lowered from 17 percent to 16 percent, and for transportation, construction, basic telecommunications services and farm produce from 11 percent to 10 percent.
二是統一增值稅小規模納稅人標準。將工業企業和商業企業小規模納稅人的年銷售額標準由50萬元和80萬元上調至500萬元，并在一定期限內允許已登記為一般納稅人的企業轉登記為小規模納稅人。
The meeting also decided to unify the standard for small-scale taxpayers, which raises the threshold of taxable annual sales volume for industrial and commercial enterprises from 500,000 yuan and 800,000 yuan, respectively, to 5 million yuan. Enterprises registered as general taxpayers will be allowed to switch their status to small-scale taxpayers within a given time.
三是對裝備制造等先進制造業、研發等現代服務業符合條件的企業和電網企業在一定時期內未抵扣完的進項稅額予以一次性退還。
As part of the tax cut package, eligible enterprises in advanced manufacturing, services and electric utilities shall receive a lump-sum refund for their initial input VAT payments yet to be deducted.
實施上述三項措施，全年將減輕市場主體稅負超過4000億元，內外資企業都將同等受益（this round of tax cuts will apply to all manufacturing companies, be they domestic companies, joint ventures or wholly foreign owned companies）。
【相關詞匯】
減稅降費 cut taxes and administrative fees
個稅改革 reform of personal income tax
行政事業性收費 administrative fees
營改增 replace business tax with value-added tax
稅級 tax brackets
國務院總理李克強28日主持召開國務院常務會議，確定深化增值稅改革措施，進一步減輕市場主體稅負。
China will cut value-added tax rates as part of a tax reduction package amounting to 400 billion yuan ($63.58 billion) this year to drive high-quality development, a State Council executive meeting chaired by Premier Li Keqiang decided on Wednesday.
國務院總理李克強28日主持召開國務院常務會議，決定降低增值稅稅率，以促進高質量發展，全年減稅規模將達4000億元。
增值稅（value-added tax，VAT）的主要特點是以銷項稅（output tax）減去進項稅（input tax），讓納稅人只為產品和服務的增值部分納稅。
會議決定，從2024年5月1日起：
一是將制造業等行業增值稅稅率從17%降至16%，將交通運輸、建筑、基礎電信服務等行業及農產品等貨物的增值稅稅率從11%降至10%。
The tax rate for manufacturing will be lowered from 17 percent to 16 percent, and for transportation, construction, basic telecommunications services and farm produce from 11 percent to 10 percent.
二是統一增值稅小規模納稅人標準。將工業企業和商業企業小規模納稅人的年銷售額標準由50萬元和80萬元上調至500萬元，并在一定期限內允許已登記為一般納稅人的企業轉登記為小規模納稅人。
The meeting also decided to unify the standard for small-scale taxpayers, which raises the threshold of taxable annual sales volume for industrial and commercial enterprises from 500,000 yuan and 800,000 yuan, respectively, to 5 million yuan. Enterprises registered as general taxpayers will be allowed to switch their status to small-scale taxpayers within a given time.
三是對裝備制造等先進制造業、研發等現代服務業符合條件的企業和電網企業在一定時期內未抵扣完的進項稅額予以一次性退還。
As part of the tax cut package, eligible enterprises in advanced manufacturing, services and electric utilities shall receive a lump-sum refund for their initial input VAT payments yet to be deducted.
實施上述三項措施，全年將減輕市場主體稅負超過4000億元，內外資企業都將同等受益（this round of tax cuts will apply to all manufacturing companies, be they domestic companies, joint ventures or wholly foreign owned companies）。
【相關詞匯】
減稅降費 cut taxes and administrative fees
個稅改革 reform of personal income tax
行政事業性收費 administrative fees
營改增 replace business tax with value-added tax
稅級 tax brackets
