中国政策档案 Governance Archive HOLDINGS 223,918 · FONDS 106
Record · chinatax ACC. 900064641
国税发〔2008〕122号

Announcement of the State Administration of Taxation on Amending the Application Form for Issuance of Tax Certificates for Outbound Payments for Service Trade and Other Items

国家税务总局关于修改《服务贸易等项目对外支付出具〈税务证明〉申请表》的公告

Issuer
Date
2012-12-06
Instrument
announcement
Cited by
2
This document amends the application form for tax certificates related to outbound payments for service trade and other items by adding columns for 'paid VAT' and 'VAT rate' to accommodate the pilot program of replacing business tax with VAT. The document has been abolished as of September 1, 2013, per a later joint announcement.
Full text · 原文 310 字
根据《国家税务总局 国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》(国家税务总局 国家外汇管理局公告2013年第40号),自2013年9月1日起,本文废止。<br> 为适应营业税改征增值税试点工作的需要,现就税务机关出具对外支付税务证明申请表的修改问题公告如下:<br> 《国家税务总局关于印发〈服务贸易等项目对外支付出具税务证明管理办法〉的通知》(国税发〔2008〕122号)的附件1即《服务贸易等项目对外支付出具〈税务证明〉申请表》(以下简称《申请表》)中的“本次付汇金额涉税情况”中增加“已缴纳增值税”和“增值税税率”两栏,详见附件。<br> 附件:服务贸易等项目对外支付出具《税务证明》申请表.doc<br> 增值税,国际税收