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财税[2016]94号北京、天津、河北、山西、内蒙古、辽宁、大连、吉林、黑龙江、山东、青岛、河南、陕西、甘肃、宁夏、新疆、青海省(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,新疆生产建设兵团财务局:为保障居民供热采暖,经国务院批准,现将“三北”地区供热企业(以下简称供热企业)增值税、房产税、城镇土地使用税政策通知如下:一、自2016年1月1日至2018年供暖期结束,对供热企业向居民个人(以下统称居民)供热而取得的采暖费收入免征增值税。向居民供热而取得的采暖费收入,包括供热企业直接向居民收取的、通过其他单位向居民收取的和由单位代居民缴纳的采暖费。
Finance and Taxation [2016] No.94 Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Ningxia, Xinjiang, Qinghai Province (autonomous region, municipality directly under the Central Government, (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: In order to guarantee heating for residents, with the approval of the State Council, the heating enterprises in the “Three Norths” (hereinafter referred to as heating enterprises) The notice of value-added tax, real estate tax and urban land use tax will be notified as follows: 1. The heating fee income obtained from the heating enterprises from January 1, 2016 to 2018 when the heating enterprises provide heating to individual residents (hereinafter collectively referred to as residents) Exemption from VAT. The heating fee income obtained from the heating of residents includes the heating fee collected by the heating enterprises directly from the residents and collected by the other units from the residents and paid by the residents on behalf of the residents.