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财税[2012]54号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,北京、西藏、宁夏、青海省(自治区、直辖市)国家税务局,新疆生产建设兵团财务局:根据国务院批复精神,经研究,现将外派海员等劳务有关营业税政策明确如下:一、对中华人民共和国境内(以下简称境内)单位提供的下列劳务,免征营业税:(一)标的物在境外的建设工程监理。(二)外派海员劳务。
Finance Bureau of Finance Bureau of each province, autonomous region, municipality directly under the Central Government and municipalities directly under the Central Government and municipalities directly under the Central Government and municipalities specifically designated in the state plan, Finance Bureau of Xinjiang Production and Construction Corps, according to Cai Shui [2012] No.54, Finance Bureau of Xinjiang Production and Construction Corps, Beijing, Tibet, Ningxia, Qinghai Province (autonomous regions and municipalities directly under the Central Government) State Council approved the spirit of the study, the assignment of seafarers and other service-related business tax policy is clear as follows: First, the People’s Republic of China (hereinafter referred to as the territory of) units of the following services provided, exempt from sales tax: (A) the subject matter outside Construction project supervision. (B) the assignment of seafarers labor.