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按照《财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税[2013]37号)的要求,自2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营改增试点。除营改增先期试点地区外,其他试点地区广告业文化事业建设费(以下简称营改增文化事业建设费)将改由国税部门征收,为确保营改增文化事业建设费的平稳征收,有必要对营改增扩大试点后营改增
In accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on the Taxation Policy for the Reform of Business Taxes for Value Added Tax in the Transportation Industry and Some Modern Service Industries (Cai Shui [2013] No.37), with effect from August 1, 2013, Throughout the country to carry out transportation and some modern service industry to increase pilot. Except for the pre-trial reform of camps, the construction cost of cultural undertakings for advertising in other pilot areas (hereinafter referred to as the reform of camps and cultural undertakings) will be levied by the State Taxation Bureau. In order to ensure the stable collection of construction costs for camps and cultural undertakings, It is necessary to increase the number of battalions and increase the number of battalions after it is expanded