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财政部和国家税务总局下发了《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,以下简称“106号文”),废止了实行不到半年的《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,以下简称“37号文”)。106号文的意义,不仅是将铁路运输和邮政纳入“营改增”试点,更是对一些政策进行了明确和调整,尤其是对售后回租政策、国际运输零税率政策等。
The Ministry of Finance and the State Administration of Taxation issued the Circular on Piloting Incorporation of Business Tax into Value Added Tax of Business Tax into Rail Transport and Postal Services (Cai Shui [2013] No. 106, hereinafter referred to as “Circular 106”), abolished the implementation of To six months << on the transport sector and part of the modern service industry tax rebate VAT levy tax policy notice >> (Cai Shui [2013] No. 37, hereinafter referred to as “No. 37”). The significance of No. 106 not only included the inclusion of rail transport and postal services in the pilot program of “reforming camps and increasing profits,” but also clarified and adjusted some policies, especially the policy of post-sale and rent-back and the zero-tariff policy of international transport.