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国家税务总局发布《关于在境外提供建筑服务等有关问题的公告》,明确境外提供建筑服务、境外提供旅游服务、国际运输服务、建筑服务质押保证金、签证代理、代理进口货物、住宿业小规模纳税人等十项营改增的实际操作问题。公告称,为进一步推进全面营改增试点平稳运行,明确在境外提供建筑服务等有关征管问题。一、境内的单位和个人为施工地点在境外的工程项目提供建筑服务,按照《国家税务总局关于发布〈营业税改征增值
The State Administration of Taxation issued the Notice on Relevant Issues Concerning the Provision of Construction Services Abroad, specifying the overseas provision of construction services, the provision of travel services abroad, international transportation services, pledges for construction services, visas, import agents and small-scale tax lodging People and other ten battalion change the actual operational problems. The announcement said that in order to further promote the smooth operation of the comprehensive camp reform pilot projects, clear provision of overseas construction services and other issues related to collection and management. I. Units and individuals in the territory provide construction services for construction projects outside the country where construction is carried out. According to the Circular of the State Administration of Taxation on Releasing Business Value Added Taxes