各省、自治区、直辖市和计划单列市地方税务局,北京市、上海市国家税务局:为加强营业税的征收管理,在广泛征求各地意见的基础上,国家税务总局制定了全国统一的《营业税纳税人纳税申报办法》,现印发给你们。自2006年3月1日起,交通运输业、娱乐业、服务业、建筑业营业税纳税人,除 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: State Administration of Taxation of Beijing Municipality and Shanghai Municipality: In order to strengthen the collection and administration of business tax, on the basis of extensive solicitation of opinions from all localities, the State Administration of Taxation formulated a unified national taxpayer Tax Declaration "is hereby issued to you. Since March 1, 2006, taxpayers in the transportation, entertainment, service and construction business taxpayers