全面营改增后,企业之间无偿占用资金及提供服务是否缴纳增值税已经成为税务机关纳税征管工作的重点。一、营改增前营业税的相关规定在2016年5月1日全面营改增之前,税企之间经常因为企业间无偿占用资金是否缴纳营业税发生纳税争议。主要争议点是:(1)一项资金占用行为到底是不是真正的无偿;(2)关联企业之间的无偿资金占 After the comprehensive battalion increases and changes, whether the enterprises occupy funds freely and provide services to pay VAT has become the focus of tax administration of tax authorities. First, the business tax change pre-VAT regulations before May 1, 2016 before the full-scale business tax increase, tax enterprises often because of business-free occupation of funds whether to pay business tax tax dispute. The main points of contention are: (1) whether a fund occupation act is truly unpaid; (2) the amount of unpaid funds among related enterprises