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《国家税务总局关于发布<营业税改征增值税试点地区适用增值税零税率应税服务免抵退税管理办法(暂行)>的公告》(国家税务总局公告2012年第13号,以下简称“13号公告”)明确,自2012年1月1日起,试点地区提供零税率应税服务并认定为增值税一般纳税人的单位和个人(以下简称“零税率应税服务提供者”),在营业税改征增值税试点以后提供的国际运输服务、向境外单位提供的研发服务和设计服务,适用增值税零税率,实行免抵退税办法,并不得开具增值税专用发票。一、免抵退税的计算与会计处理13号公告中的免抵退税办法是指,零税率应税服务
Circular of the State Administration of Taxation on Issuing the Administrative Measures on Exemption from Tax Rebate for Value-added Tax at the Pilot Area of Value-added Tax Pilot Areas for Business Tax Reform (Provisional) (State Taxation Bureau Notice No. 13 of 2012, hereinafter referred to as “ Announcement No. 13 ”) clearly states that since January 1, 2012, units and individuals that provide zero-taxable taxable services in the pilot areas and are regarded as VAT general taxpayers (hereinafter referred to as“ tax-free taxable service providers ”). International transportation services provided after the business tax is levied for value-added tax pilotation. R & D services and design services provided to overseas units are subject to the zero-value-added tax rate and the exemption from tax rebate method. Tax invoices for value-added tax may not be issued. First, the exemption from tax rebate calculation and accounting treatment No.13 announcement in the tax rebate method is zero tax rate tax services