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为加强货物运输业营业税管理,国家税务总局于2003年10月出台了加强货物运输业营业税管理的三个办法和一个方案,即《货物运输业营业税征收管理试行办法》、《运费发票增值税抵扣管理试行办法》、《货物运输业营业税纳税人认定和年审试行办法》和《货物运输业发票管理流程实施方案》。从此,公路、内河
In order to strengthen the business tax management of the freight transportation industry, the State Administration of Taxation issued in October 2003 three measures and a plan for strengthening the business tax management of the freight transportation industry, namely the Trial Measures for the Administration of Business Tax Collection in the Freight Transport Industry, Trial Management Measures of Deducting Management, Trial Measures for the Recognition and Annual Examination of Taxpayers of Sales Tax of Freight Transport Industry and Implementation Plan of Invoice Management Process for Freight Transport Industry. Since then, highway, river