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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:据一些地方反映,近年来各地陆续兴办了一些经营性公墓,取得了一定收入,对此各地在征免营业税问题上执行不一。为了统一政策,现对经营性公墓征免营业税问题通知如下:根据《中华人民共和国营业税暂行条例》第六条的规定,对经营性公墓提供的殡葬服务包括转让墓地使用权收入免征营业税。请遵照执行。
Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to some local reports, in recent years some commercial cemeteries have been set up in various places and certain revenues have been obtained. In the business tax exemption issue on the implementation of different. In order to unify the policies, the business tax levying and dismissing business cemetery is hereby notified as follows: Pursuant to Article 6 of the Provisional Regulations of Business Tax of the People’s Republic of China, funeral and interment services provided on commercial cemeteries, including the granting of the right to use cemetery for transfer, are exempt from sales tax. Please follow the implementation.