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近期,部分地区反映,在营改增试点期间,一些增值税政策执行不尽一致,希望予以明确。根据《中华人民共和国增值税暂行条例》及其实施细则、《营业税改征增值税试点实施办法》以及现行增值税相关政策规定,税务总局发布了《国家税务总局关于营业税改征增值税试点期间有关增值税问题的公告》(以下简称《公告》),以统一政策口径。
Recently, some regions have reported that during the period of increasing the number of camps and increasing the number of pilot projects, some value-added tax policies are not uniformly implemented and they hope to be clarified. According to “Provisional Regulations of the People’s Republic of China on Value-added Tax” and its implementation details, “the implementation of the pilot scheme of VAT reform on business tax” and the existing relevant policies and regulations of value-added tax, SAT issued the “State Administration of Taxation on business tax reform and VAT pilot VAT Issues Notice ”(hereinafter referred to as“ Notice ”), in order to unify the policy size.