自五月起中國開始全面推行營改增

The replacement of business tax by value added tax has been hailed as a concrete step in deepening reform of China's taxation sector.

由增值税代替營業税已經被認為是深化我國税收領域改革的一項具體措施。

Starting from May 1st this year, the construction, real estate, finance and consumer services sectors will also see business tax replaced by VAT. This will ensure tax burdens for all industries will be reduced.

自今年5月1日起，建築、房地產、金融和消費行業也將經歷由增值税代替營業税這一過程。這將確保所有行業的税收負擔將大大減少。

The authorities hope taxation reforms and structural tax cuts will boost the industrial upgrading and the transformation of the economic growth pattern.

當局政府希望税制改革和結構性減税政策可以促進產業升級及經濟增長方式的轉變。

"Only raw materials and fixed assets were eligible for tax deductions since previous taxation reforms. The deductions are extended to real estate, such as factory buildings and offices, this time. It will further reduce tax burdens on companies," said Robert Li, Tax partner of PWC China.

普華永道中國的税務合夥人Robert Li表示：“在之前的税務改革中，只有原材料和固定資產有資格進行税前扣除。這一次的改革扣除範圍擴展到了房地產，比如廠房和辦公室。這將進一步減輕企業的税收負擔。”

And the measure is extremely important in the current economic situation.

在當前的經濟形勢下，這一措施是非常重要的。

"The economy is a bit difficult this year. It is a big decision for many companies to invest more and expand their businesses. The taxation reform will help them to plan their development in long term, cut cost as much as possible and expand production which is beneficial for the economy growth," said Robert Li.

Robert Li説道：“今年的經濟情況不太好。這是一個重大的決定，許多公司將會更多的投資、擴大他們的業務。税收改革將有助於這些企業規劃長遠發展，還可以儘可能地降低成本，擴大有利於經濟增長的產品的生產。”

The pilot program to convert business tax to VAT has been tested in several provinces since 2012.

據悉，自2012年開始，將營業税轉換成增值税的試點計劃已經在幾個省進行了試驗。