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我国全面推开营改增后,原交通运输业中的装卸搬运、航空、打捞救助等服务,原服务业中的仓储服务,原邮政通信业中的同城快递,均按“物流辅助服务”缴纳增值税;原邮政通信业中的异地快递,按“交通运输服务”缴纳增值税;原交通运输业中的道路通行服务按“不动产经营租赁服务”缴纳增值税。“无运输工具承运业务”按“交通运输服务”缴纳增值税。在实务操作中,易将交通运输服务及物流辅助服务两者混淆,笔者依据
After China fully opened up the camp, the former transport services such as handling, aviation, salvage and salvage services, the original service warehousing services, the original postal service in the city express, according to “To pay value-added tax; the original postal communications industry in the remote courier, according to ” transport services “to pay value-added tax; road transport services in the original press ” real estate operating leasing services “to pay value-added tax. ”No transport carrier business “ Press ”Transportation service " to pay VAT. In practice, it is easy to confuse both transport services and logistics support services. Based on