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财税〔2013〕37号2013年5月24日各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新建生产建设兵团财务局:根据国务院进一步扩大交通运输业和部分现代服务业营业税改征增值税(以下称营改增)试点的要求,现将有关事项通知如下:一、经国务院批准,自2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营改增试点。现将有关规定印发你们,请遵照执行。
Cai Shui [2013] No. 37 May 24, 2013 Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and New Construction and Production Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning: In accordance with the State Council’s further expansion of the transportation industry and Part of the modern service business tax reform levy value-added tax (hereinafter referred to as the camp increase) pilot requirements, the relevant matters are hereby notified as follows: First, with the approval of the State Council, since August 1, 2013 onwards, in the country to carry out transportation And some modern service industry increase pilot. Now the relevant provisions of the issuance of you, please follow the implementation.