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Announcement of the State Administration of Taxation on Issuing the Detailed Declaration Form for Business Tax Reduction and Exemption

国家税务总局关于发布《营业税减免税明细申报表》的公告

Issuer
Date
2015-04-28
Instrument
application guide
Cited by
0
This document announces the issuance of the Detailed Declaration Form for Business Tax Reduction and Exemption, which is to be filled out by taxpayers enjoying business tax reduction and exemption policies and submitted to the tax authorities. The document has been rendered invalid as of the date of the announcement due to a subsequent regulatory directory update.
Full text · 原文 286 字
根据《国家税务总局关于公布全文和部分条款失效废止的税务规范性文件目录的公告》(国家税务总局公告2022年第24号),本文全文失效。<br> 为准确掌握纳税人享受营业税减免税优惠政策情况,加强营业税减免税优惠政策的征收管理,国家税务总局研究制定了《营业税减免税明细申报表》,作为《营业税纳税申报表》的附列资料,由享受营业税减免税优惠政策的纳税人填写并在纳税申报时报送给主管税务机关。<br> 各地主管税务机关要做好有关宣传和培训辅导工作,并及时修改有关征管系统。<br> 本公告自2015年7月1日起施行。<br> 附件:《营业税减免税明细申报表》及填表说明.doc<br> 2015年4月28日<br> 税费征管,营业税