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根据《财政部国家税务总局关于在北京等8省市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》(财税[2012]71号)、《财政部国家税务总局关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》(财税[2011]111号)及《增值税一般纳税人资格认定管理办法》(国家税务总局令第22号),现就试点纳税人有关增值税一般纳税人资格认定事项公告如下:一、除本公告第二条外,营业税改征增值税试点实施前(以下简称试点实施前)应税服务年销售额超过500万元的试点纳税
According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Program for the Reform of Business Taxes for Business Taxes in Transportation and Some Modern Service Industries in 8 Provinces and Cities such as Beijing (Cai Shui [2012] No. 71), the "State Administration of Taxation of the Ministry of Finance (Cai Shui [2011] No. 111) and the Administrative Measures on the Accreditation of General Taxpayers of Value Added Tax (No. 22 of the State Administration of Taxation) are hereby promulgated by the Ministry of Finance of the People’s Republic of China On the pilot taxpayers VAT general taxpayer qualification notice is as follows: (a), in addition to the second paragraph of this announcement, the business tax reform before the implementation of the pilot value-added tax (hereinafter referred to as the pilot implementation) taxable service annual sales of more than 500 Million yuan pilot tax