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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:根据《财政部、国家税务总局关于调整行政事业性收费(基金)营业税政策的通知》(财税字[1997]5号)的有关规定,现将第三批不征收营业税的收费(基金)项目名单下发给你们,请遵照执行。一、对符合行政事业性收费、政府性基金审批管理规定设立并纳入财政预算管理或财政专户管理的收费(基金)项目,属于中央批准的,继续由财政部、国家税务总局下发不征收营业税的名单;属于省级批准的,继续由省级财政厅(局)、地方税务局联合下发不征收营业税的项目名单,并报财政部、国家税务总局备案。
According to the “Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Business Taxes on Administrative and Business Charges (Funds)” (Finance and Taxation Circular of the Ministry of Finance, the Local Taxation Bureau and the Xinjiang Production and Construction Corps, the Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, Word [1997] No. 5), the third batch of the list of fees and charges (funds) that will not be levied on sales tax is hereby issued to you, please follow the instructions. I. Charging (fund) projects that are set up under the approval of administrative fees and governed by the administrative funds and incorporated into the management of budgetary budgets or managed by financial accounts belong to the central government’s approval and continue to be issued by the Ministry of Finance and the State Administration of Taxation without charge A list of business tax; belongs to the provincial approval, continue to be the provincial Department of Finance (Bureau), the Local Taxation Bureau jointly issued a list of items not levied sales tax, and reported to the Ministry of Finance, State Administration of Taxation for the record.