各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 根据财政部、国家税务总局《关于青藏铁路建设期间有关税收政策的通知》(财税[2003]128号)的规定,青 藏铁路建设期间参建单位发生的与青藏铁路建设有关的营业税、增值税、印花税、资源税、城镇土地使用税、企 State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: In accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies during the Construction of the Qinghai-Tibet Railway (Cai Shui [2003] No. 128), the Qinghai-Tibet Railway Period during the construction unit involved in the construction of the Qinghai-Tibet Railway business tax, value added tax, stamp duty, resource tax, urban land use tax,