各省、自治区、直辖市和计划单列市地方税务局: 根据全国有线数字广播影视业务发展规划,广播电视有线数字付费频道业务(以下简称数字付费频道业务)已正式开播。现就有关营业税问题通知如下: 一、关于适用营业税税目问题 Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: According to the national plan for the development of digital cable television broadcasting and television programs, the digital cable television cable pay channel service (hereinafter referred to as the digital pay channel service) has been officially launched. Now on the business tax issues as follows: First, on the issue of business tax items