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(财政部国税总局财税[2012]86号2012年12月4日)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:根据交通运输业和部分现代服务业营业税改征增值税(以下简称营改增)试点情况,经研究,现将有关税收政策通知如下:一、建筑图纸审核服务、环境评估服务、医疗事故鉴定服务,按照“鉴证服务”征收增值税;代理记账服务按照“咨询服务”征收增值税;文印晒图服务按照“设计服务”征
(Ministry of Finance, SAT SAT [2012] No.86 December 4, 2012) Finance Bureau (bureau), State Administration of Taxation, 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 the traffic Transport, and part of the modern service industry tax reform levy value-added tax (hereinafter referred to as the camp increase) pilot situation, the study, the relevant tax policy is hereby notified as follows: First, the architectural drawings audit services, environmental assessment services, medical malpractice identification services, according to “Appraisal Services ” levied value-added tax; Acting accounting services in accordance with “consulting services ” value-added tax; text print services in accordance with the “design service ” sign