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为了进一步推动资源综合利用和节能减排,财政部和国家税务总局发布了《关于印发<资源综合利用产品和劳务增值税优惠目录>的通知》(财税〔2015〕78号,以下简称“78号文”),自2015年7月1日起执行。其中,污水处理劳务增值税优惠政策由原来的免征改为即征即退。笔者根据《资源综合利用产品和劳务增值税优惠目录》,并结合实务,对此项政策的变化进行解析。
In order to further promote the comprehensive utilization of resources and energy-saving emission reduction, the Ministry of Finance and the State Administration of Taxation issued the Circular on Printing and Distributing the Catalog of Preferential Value-added Tax on Products and Services with Comprehensive Utilization of Resources (Cai Shui [2015] No.78) No. “), since July 1, 2015 implementation date. Among them, the sewage treatment services VAT preferential policy from the original exemption to immediate withdrawal. According to ”the comprehensive utilization of resources and labor services value-added tax preferential directory", combined with practice, to analyze changes in this policy.