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The replacement of business tax by value added tax has been hailed as a concrete step in deepening reform of China's taxation sector.
由增值税代替营业税已经被认为是深化我国税收领域改革的一项具体措施。
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，建筑、房地产、金融和消费行业也将经历由增值税代替营业税这一过程。这将确保所有行业的税收负担将大大减少。
The authorities hope taxation reforms and structural tax cuts will boost the industrial upgrading and the transformation of the economic growth pattern.
当局政府希望税制改革和结构性减税政策可以促进产业升级及经济增长方式的转变。
"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.
普华永道中国的税务合伙人Robert Li表示：“在之前的税务改革中，只有原材料和固定资产有资格进行税前扣除。这一次的改革扣除范围扩展到了房地产，比如厂房和办公室。这将进一步减轻企业的税收负担。”
And the measure is extremely important in the current economic situation.
在当前的经济形势下，这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说道：“今年的经济情况不太好。这是一个重大的决定，许多公司将会更多的投资、扩大他们的业务。税收改革将有助于这些企业规划长远发展，还可以尽可能地降低成本，扩大有利于经济增长的产品的生产。”
The pilot program to convert business tax to VAT has been tested in several provinces since 2012.
据悉，自2012年开始，将营业税转换成增值税的试点计划已经在几个省进行了试验。
