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7月26日,国务院办公厅发布《关于深化改革推进出租汽车行业健康发展的指导意见》,27日《网络预约出租汽车经营服务管理暂行办法》(以下简称《办法》)出台。新规将自2016年11月1日起实施,我国出租汽车行业正式迈入“互联网+”时代。但网约车相关税务处理尚未明确,本文试就网约车经营服务的增值税处理进行探讨。网约车经营概况近年来,网约车悄然兴起,让人们
On July 26, the General Office of the State Council released Guiding Opinions on Deepening Reform and Promoting the Healthy Development of Taxi Industry, and promulgated the Interim Measures for the Administration of Online Booking Taxi Management Services (hereinafter referred to as the Measures) on the 27th. The new rules will be implemented on November 1, 2016, and the taxi industry in China officially entered the era of “Internet + ”. However, about the network to the car-related tax treatment is not yet clear, this paper try to discuss the operation of the network about the value-added tax car service. About a car operating network In recent years, the network about to quietly rise car, so that people