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各省、自治区、直辖市税务局、各计划单列市税务局: 现根据营业税、增值税、消费税的暂行条例及其细则和国务院的有关规定,对铁路系统征收流转税问题通知如下: 一、中央铁路运营业务的营业额,包括中央铁路运营业务的以下各项收入: 旅客票价收入; 行李运费收入; 包裹运费收入;
The Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government and the Inland Revenue Department of the cities specifically listed in the separate plans are notified as follows: 1. According to the Provisional Regulations on Business Tax, Value Added Tax, Consumption Tax and other relevant provisions of the State Council, the Circular on the Issue of Turnover Tax on the Railway System is as follows: The turnover of the business includes the following items of revenue from the operation of the Central Railways: passenger fare revenue; baggage freight revenue; package shipping revenue;