六个关键词迅速读懂营改增具体实施办法

发布时间：2018-01-19 10:22

本文关键词： 改征国家税务总局应税行为具体实施办法混合销售行为邮政业修理修配劳务铁路运输主管税务机关国家税务局 　出处：《财会学习》2016年09期 　论文类型：期刊论文

【摘要】：正2016年3月24日,财政部、国家税务总局发布《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),同时以附件形式发布《营业税改征增值税试点实施办法》、《营业税改征增值税试点有关事项的规定》、《营业税改征增值税试点过渡政策的规定》和《跨境应税行为适用增值税零税率和免税政策的规定》,相应的《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税〔2013〕106号)等文件废止。北京国税微信六个关键词带您读懂营改增试点实施办法。一、税率第十五条:增值税税率:(一)纳税人发生应税行为,除本条第(二)项、第
[Abstract]:On March 24th 2016, the Ministry of Finance and the State Administration of Taxation issued the Circular on promoting the trial of Business tax Reform to VAT (Finance and tax No. 36). At the same time, in the form of an annex, the regulations on the implementation of the Business tax Reform and VAT pilot Project and the relevant matters relating to the Business tax Reform and VAT Collection are promulgated. "the provisions of the transitional policy on the pilot reform of the business tax to be levied on value-added tax" and the "provisions on the application of the zero tax rate and the tax exemption policy of the value-added tax for cross-border taxable acts". Circular of the State Administration of Taxation of the Ministry of Finance on the introduction of Railway Transport and Post Office into the trial of Business tax and VAT Collection (Fiscal and tax No. 2013106). Beijing National tax WeChat six keywords to guide you to understand the implementation of the pilot camp reform. 1. Tax rate 15th: VAT tax rate: (1) A taxpayer who commits a taxable act, except for item (2) of this Article,
【作者单位】：北京国税;
【分类号】：D922.22
【正文快照】： 2016年3月24日,财政部、国家税务总局发布《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),同时以附件形式发布《营业税改征增值税试点实施办法》、《营业税改征增值税试点有关事项的规定》、《营业税改征增值税试点过渡政策的规定》和《跨境应税行为适用增值

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