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财政部、国家税务总局5月27日发出《关于在全国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税收政策的通知》(财税[2013]37号,以下简称37号文),进一步明确了今年8月1日起“营改增”试点扩至全国的相关税收政策。为了让广大纳税人更好地理解掌握“营改增”试点政策,现解读如下:一、试点应税范围中新增了“广播影视服务”
On May 27, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Implementation of the Pilot Taxation Policy on Business Tax Reform of Traffic Taxes and Some Modern Services in the Nation (Cai Shui [2013] No. 37, hereinafter referred to as Circular 37) Further clarified the relevant taxation policy that has been extended to the whole country since August 1 this year, starting from the pilot program of “reforming camps and increasing profits”. In order for the taxpayers to better understand and master the pilot policy of “reforming the camps and increasing profits,” the following is read as follows: First, “radio and television services”