中国政策档案 Governance Archive HOLDINGS 223,918 · FONDS 106
Record · chinatax ACC. 900064675

Notice of the Ministry of Finance, the People's Bank of China, and the State Administration of Taxation on Issues Concerning Budget Management in the Pilot Program of Replacing Business Tax with Value-Added Tax

财政部中国人民银行国家税务总局关于营业税改征增值税试点有关预算管理问题的通知

Issuer
Date
2012-08-17
Instrument
notice
Cited by
0
This document provides guidance on budget management and revenue classification for local governments participating in the pilot program replacing business tax with value-added tax (VAT), including rules for tax surcharges, penalties, and refunds.
Full text · 原文 153 字
2012年政府收支分类科目修订情况表<br> 地方收入科目。反映实施营业税改征增值税试点的地区由营业税改征的增值税。<br> 改征增值税税款滞纳金、罚款收入<br> 改征增值税国内退税<br> 地方收入退库科目。反映国家税务局按照即征即退政策审批退库的改征增值税。<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考<br> 营业税,消费税,增值税