论文部分内容阅读
财税[2010]63号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局、新疆生产建设兵团财务局:为推动海峡两岸空中直航,经国务院批准,现对海峡两岸空中直航业务有关税收政策通知如下:一、自2009年6月25日起,对台湾航空公司从事海峡两岸空中直航业务在大陆取得的运输收入,免征营业税。对台湾航空公司在2009年6月25日起至文到之日已缴纳应予免征的营业税,从以后应缴的营业税税款中抵减,在2010年内抵减不完的予以退还。
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, the local taxation bureau and the Xinjiang Production and Construction Corps Finance Bureau: In order to promote direct air navigation across the Taiwan Strait, the State Council approved As of June 25, 2009, Taiwan’s airlines have been exempted from sales tax on transportation revenue obtained by mainland China across the Taiwan Strait in direct air navigation business. The business tax on Taiwan Airlines that has been paid for exemption since Taiwan’s airlines reached the date of June 25, 2009 will be deducted from the sales tax payable in the future and refunded within the year of 2010.