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国家税务总局公告2012年第13号为确保营业税改征增值税试点工作顺利实施,根据《财政部国家税务总局关于应税服务适用增值税零税率和免税政策的通知》(财税[2011]131号)等相关规定,经商财政部,国家税务总局制定了《营业税改征增值税试点地区适用增值税零税率应税服务免抵退税管理办法(暂行)》。现予以发布,自2012年1月1日起施行。
Announcement of the State Administration of Taxation No. 13 of 2012 In order to ensure the smooth implementation of the pilot project of transforming sales tax into value-added tax, according to the “Circular of the Ministry of Finance and the State Administration of Taxation on the Zero-tax Rate and Exemption Policy on Value-added Tax Applicable to Taxable Services” (Cai Shui [2011] No. 131 ) And other relevant provisions, the MOFCOM and the State Administration of Taxation formulated the Administrative Measures on Exemption from Tax Rebate for Taxable Services (Provisional) on the Application of the Zero-value-rate Tax on Value-added Tax to the Pilot Value-added Tax Pilot Area for Business Tax Reform. Now be released since January 1, 2012 shall come into force.