一周熱詞榜（3.18-3.25）

4. 增值稅
value-added tax (VAT)

請看例句： Starting from May 1, the replacement of business tax with value-added tax (VAT) will be extended to construction, real estate, finance and consumer services, said a joint statement from the Ministry of Finance and the State Administration of Taxation. Second-hand housing transactions will require paying value-added tax, instead of business tax. 財政部和國家稅務總局近日共同發布通知，營改增試點5月1日起擴大至建筑、房地產、金融和消費行業。二手房交易將由繳納營業稅改為繳納增值稅。

通知稱，北上廣深之外的城市，個人將購買不足2年的住房對外銷售的(sell a second-hand house which was bought less than two years ago)，按照5%的征收率全額繳納增值稅(pay value-added tax at a rate of 5%)；個人將購買2年以上的住房對外銷售的，免征增值稅(enjoy value-added tax exemption)。

增值稅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；而營業稅(business tax, sales tax)則通常按照營業收入(business revenue)總額和適用稅率直接征稅，不能減除進項稅額。營業稅改征增值稅，即"營改增(the replacement of business tax with value-added tax)"的減稅原理，在于取消了重復征稅(duplicated taxation)。全面實施營改增，順應了供給側結構性改革(supply-side reform)的減稅(tax cut)需求。

[相關詞匯]

財政改革 fiscal reform

結構性減稅 structural tax reduction

改革試點行業 pilot sectors

稅收負擔 tax burden

稅級 tax brackets