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为适应民航管理体制和财务制度改革的新情况,国家税务总局最近对航空运输营业税的征税范围、计税依据、纳税地点、税目注释作出了新的规定。征税范围:一、航空运输企业、其他单位及个人从事客、货、邮、专包机运输业务和通用航空业务;二、航空公司、飞机场、民航地区管理局、省(自治区、直辖市)民航管理局、航站(包括地区、市、县航站,下同)从事地面服务业务。计税依据:从事航空运输的客、货、邮、专包机运输,通用航空,地面服务及其他业务的纳税
In order to adapt to the new situation of civil aviation management system and financial system reform, the State Administration of Taxation recently made new provisions on the scope of taxation of air transport sales tax, the basis for tax calculation, the place of tax payment and the annotation of tax items. Scope of taxation: 1. Air transport enterprises, other units and individuals engaged in the transportation business of passenger, cargo, postal and charter flights and general aviation business; 2. Airline companies, airports, civil aviation administrations, civil aviation of provinces (autonomous regions and municipalities directly under the Central Government) Authority, terminal (including regional, city and county terminal, the same below) engaged in ground service business. Tax Basis: Taxes on passenger, cargo, postal, charter flights, general aviation, ground services and other businesses engaged in air transport