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一、在中华人民共和国境内提供公路、内河货物运输劳务(包括内海及近海货物运输)的单位和个人适用《货物运输业营业税征收管理办法》(以下简称《试行办法》)。二、关于纳税人认定问题(一)适用《试行办法》从事货物运输的承包人、承租人、挂靠人和个体运输户不得认定为自开票纳
I. The Measures for the Administration of the Collection of Business Taxes on the Goods Transport Industry (hereinafter referred to as the “Trial Measures”) shall be applied by the units and individuals providing road and inland river transport of goods (including the transport of goods by sea and in the sea) within the territory of the People’s Republic of China. II. Issues Concerning Taxpayers (I) Contractors, lessees, anchors and individual transporters engaged in the transport of goods applying the “Trial Measures” shall not be considered as self-checking bills