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《国家税务总局关于加强货物运输税收征收管理的通知》(国税发[2003]21号)附件1《货物运输业营业税征收管试行办法》第十七条“符合营业税法规定的减免条件的自开票纳税人,应主管地方税务局报送有关资料,并经管地方税务局认定后才能享受减免业税优惠。符合营业税法规规定减免件
Notice of the State Administration of Taxation on Strengthening the Administration of Tax Collection and Collection of Freight Transport (Guo Shui Fa [2003] No. 21) Appendix 1 “Provisional Measures for Levy and Collection of Business Taxes on Goods Transporters” Article 17 "Self-billed Accreditation in Accordance with the Business Tax Law The taxpayer should submit the relevant information to the competent local taxation bureau and enjoy the preferential treatment of tax deduction and exemption if determined by the local taxation bureau.