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1.根据《国家税务总局关于修改部分税收规范性文件的公告》（国家税务总局公告2018年第31号）规定，本文中“国税机关”修改为“税务机关”。2.根据《国家税务总局关于小规模纳税人免征增值税政策有关征管问题的公告》（国家税务总局公告2019年第4号）规定，本文第二条自2019年1月1日起废止
Record · chinatax
ACC. 900063785
Announcement of the State Taxation Administration on Several Collection and Management Issues in the Pilot Program of Replacing Business Tax with Value-Added Tax
国家税务总局关于营改增试点若干征管问题的公告
Issuer
—
Date
2016-08-18
Instrument
announcement
Cited by
11
This document addresses specific collection and management issues during the pilot program replacing business tax with VAT, and includes amendments to certain tax regulatory documents as well as the abolition of a provision related to small-scale taxpayers.