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交通运输业和部分现代服务业营业税改征增值税后,为实现试点纳税人(指按照《试点实施办法》缴纳增值税的纳税人)原享受的营业税优惠政策平稳过渡,现将试点期间试点纳税人有关增值税优惠政策规定如下:一、下列项目免征增值税(一)个人转让著作权。
After the business tax of transportation and some modern service industries is levied for value-added tax, the pilot business tax preferential tax policy for the pilot taxpayer (referring to the taxpayer who paid the VAT according to the Pilot Implementation Measures) People preferential policies for VAT are as follows: First, the following items exempt from VAT (a) personal transfer of copyright.