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从2014年1月1日起,一批新的税收政策开始实施。这些新政策的主要内容有哪些?执行中需要注意哪些关键点?税收中介专家作出详细解读。铁路运输和邮政业纳入“营改增”试点文件名号:《财政部、国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税﹝2013﹞106号)主要内容:1.通过铁路运送货物或者旅客的铁路运输业务纳入“营改增”试点范围,从属于陆路运输税目,增值税税率11%。
From January 1, 2014 onwards, a number of new tax policies will come into effect. What are the main contents of these new policies? What key points should be paid attention to during the implementation? Tax intermediary experts make a detailed explanation. Rail transport and postal service included in the “battalion change” Pilot file name: “Ministry of Finance, State Administration of Taxation on the inclusion of the railway transport and postal business tax reform levy VAT pilot” (Finance and Tax (2013) 106) Main contents: 1. The rail transport business of transporting goods or passengers by rail will be included in the scope of pilot project of “increasing tax and VAT” and is subject to land transport tax items with a VAT rate of 11%.