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Record · chinatax ACC. 900064400

Announcement of the State Administration of Taxation on Matters Concerning Tax Declaration After the Replacement of Business Tax with Value-Added Tax in Railway Transport and Postal Services

国家税务总局关于铁路运输和邮政业营业税改征增值税后纳税申报有关事项的公告

Issuer
Date
2014-01-21
Instrument
application guide
Cited by
1
This document originally stipulated tax declaration procedures for railway transport and postal services after the business tax to VAT reform, but has been fully abolished and replaced by a later announcement (State Administration of Taxation Announcement No. 13 of 2016).
Full text · 原文 102 字
全文废止。参见:《国家税务总局关于全面推开营业税改征增值税试点后增值税纳税申报有关事项的公告》(国家税务总局公告2016年第13号)。<br> 税费征管,交通运输、仓储和邮政业,一般纳税人,增值税纳税申报,增值税