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财税〔2014〕50号各省、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:根据营业税改征增值税试点运行情况,现对《财政部国家税务总局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)附件4中有关以水路运输方式提供国际运输服务适用的增值税零税率政策,补充明确如下:
Finance and Tax Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of Finance Ministry of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and Central Government with Independent Planning, No.50 [2014] of the State Council: According to the pilot operation of transforming sales tax into value added tax, Ministry of State Administration of Taxation on the Pilot Scheme for Integrating Railway Transport and Post Industry into Business Tax for Levy of Value Added Tax "(Cai Shui [2013] No. 106) in Appendix 4 to the applicable zero-value-added tax rate policy on the provision of international transport by waterway transport, Clear as follows: