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财税[2011]133号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:现将上海市(以下称试点地区)开展交通运输业和部分现代服务业营业税改征增值税试点若干税收政策通知如下:一、销售使用过的固定资产按照《交通运输业和部分现代服务业营业税改征增值税试点实施办法》(财税[2011]111号,以下简称《试点实施办法》)和《交通运输业和部分现代服务业营业税改征增值税试点有关事项的规定》(财税[2011]111号,以下简称《试点有关事项的规定》)认定的一般纳税人,销售自己使用过的2012年1月1日(含)以后购进或自制的固定资产,按照适用税率征收增值税;销售自
Cai Shui [2011] 133 Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning: At present, Shanghai Municipality (hereinafter referred to as pilot areas) And part of the modern service industry tax reform levy value-added tax pilot notice of certain tax policies are as follows: First, the sale of fixed assets used in accordance with the “transportation and part of the modern service industry tax reform of value-added tax implementation of the pilot” (Cai Shui [2011] 111 (Hereinafter referred to as “Measures for the Implementation of Pilot Projects”) and the “Provisions on Related Matters of the Pilot Project of Business Taxation and Levy of VAT on Transport and Some Modern Services” (Cai Shui [2011] No. 111, hereinafter referred to as “Provisions on Related Pilot Projects”) Of the general taxpayer, sales of their own January 1, 2012 (inclusive) after the purchase or self-made fixed assets, in accordance with the applicable tax rate of value-added tax sales since