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各区县财政局、地方税务局,市地税局各直属分局:今年以来,北京市出租汽车运营行业受“非典”疫情影响,全市出租车客运量与运营收入下降。为配合全市抗击“非典”疫情大局,合理协助缓解运营企业与司机当前遇到的严重困难,有利于维护社会安定团结,拟在北京市“非典”疫情流行期间,对出租汽车行业实施以下税收优惠办法。一、对实行单车定期定额征收营业税办法的出租汽车运营业户,根据“非典”疫情流行期间实际困难,给予暂按单车月营业额1000元标准计算征收营业税以及相应的城市维护建设税与教育费附加;
Since the beginning of this year, the taxi operating industry in Beijing has been affected by the “SARS” epidemic, and the passenger traffic and operating income of taxis in the city have been declining. In order to tie in with the overall situation of the city’s “SARS” epidemic, it is reasonable to help alleviate the serious difficulties currently confronting operators and drivers and help maintain social stability and unity. It is proposed that during the epidemic of “SARS” in Beijing, the taxi industry Implement the following tax incentives. I. Taxi operators who implement the business taxation method of regular cycling quota shall be given a temporary business tax of 1,000 yuan per month and the corresponding urban maintenance and construction tax in accordance with the actual difficulties during the epidemic of “SARS” Education surcharges