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      <title>公告2016年第53号关于营改增试点若干征管问题的公告</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=7007</link>
      <description><![CDATA[国家税务总局关于营改增试点若干征管问题的公告国家税务总局公告2016年第53号 　　根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号），现将营改增试点有关征管问题公告如下：
　　一、境外单位或者个人发生的下列行为不属于在境 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Tue, 30 Aug 2016 01:21:47 +0000</pubDate>
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      <title>公告2016年第54号关于物业管理服务中收取的自来水水费增值税问题的公告</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=7006</link>
      <description><![CDATA[国家税务总局关于物业管理服务中收取的自来水水费增值税问题的公告国家税务总局公告2016年第54号 　　现将物业管理服务中收取的自来水水费增值税有关问题公告如下：
　　提供物业管理服务的纳税人，向服务接受方收取的自来水水费，以扣除其对外支付的自来水水费后的余额 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Tue, 30 Aug 2016 01:02:20 +0000</pubDate>
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      <title>公告2016年第51号关于保险机构代收车船税开具增值税发票问题的公告</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=7001</link>
      <description><![CDATA[国家税务总局关于保险机构代收车船税开具增值税发票问题的公告国家税务总局公告2016年第51号 　　现对保险机构代收车船税开具增值税发票问题公告如下：
　　保险机构作为车船税扣缴义务人，在代收车船税并开具增值税发票时，应在增值税发票备注栏中注明代收车船税税款信 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Fri, 19 Aug 2016 03:25:48 +0000</pubDate>
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      <title>我公司是一般纳税人，营改增后将公司的房产出租，请问应按什么税率缴纳增值税？</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6957</link>
      <description><![CDATA[我公司是一般纳税人，营改增后将公司的房产出租，请问应按什么税率缴纳增值税？日期：2016-04-05 
答：视具体情况而定。2016年4月30日前取得的不动产选择适用简易计税方法,按照5%的征收率计算应纳税额，2016年5月1日后取得的不动产按11%税率缴纳增值税。《营业税改征增 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Mon, 30 May 2016 02:47:44 +0000</pubDate>
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      <title>全面推开营改增试点12366知识库问答</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6944</link>
      <description><![CDATA[全面推开营改增试点12366知识库问答发布日期：2016年04月01日　　　　 来源：国家税务总局货物劳务税司
　　1．某个人在境内提供增值税应税服务，是否需要缴纳增值税？
　　答：根据《营业税改征增值税试点实施办法》第一条规定，在中华人民共和国境内销售服务、无形资 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 06 Apr 2016 05:32:03 +0000</pubDate>
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      <title>跨境应税行为适用增值税零税率和免税政策的规定</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6943</link>
      <description><![CDATA[跨境应税行为适用增值税零税率和免税政策的规定发布日期：2016年03月23日
　　一、中华人民共和国境内（以下称境内）的单位和个人销售的下列服务和无形资产，适用增值税零税率：
　　（一）国际运输服务。
　　国际运输服务，是指：
　　1.在境内载运旅客或者货物出 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 06 Apr 2016 05:29:25 +0000</pubDate>
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      <title>营业税改征增值税试点过渡政策的规定</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6942</link>
      <description><![CDATA[营业税改征增值税试点过渡政策的规定发布日期：2016年03月23日
　　一、下列项目免征增值税
　　（一）托儿所、幼儿园提供的保育和教育服务。
　　托儿所、幼儿园，是指经县级以上教育部门审批成立、取得办园许可证的实施0-6岁学前教育的机构，包括公办和民办的托儿所 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 06 Apr 2016 03:16:16 +0000</pubDate>
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      <title>营业税改征增值税试点有关事项的规定</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6941</link>
      <description><![CDATA[营业税改征增值税试点有关事项的规定发布日期：2016年03月23日
　一、营改增试点期间，试点纳税人[指按照《营业税改征增值税试点实施办法》(以下称《试点实施办法》)缴纳增值税的纳税人]有关政策
　　（一）兼营。
　　试点纳税人销售货物、加工修理修配劳务、服务、 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 06 Apr 2016 03:15:03 +0000</pubDate>
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      <title>营业税改征增值税试点实施办法</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6940</link>
      <description><![CDATA[营业税改征增值税试点实施办法发布日期：2016年03月23日
第一章 纳税人和扣缴义务人
　　第一条 在中华人民共和国境内（以下称境内）销售服务、无形资产或者不动产（以下称应税行为）的单位和个人，为增值税纳税人，应当按照本办法缴纳增值税，不缴纳营业税。
　　单 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 06 Apr 2016 03:13:00 +0000</pubDate>
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      <title>财税〔2016〕36号关于全面推开营业税改征增值税试点的通知</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6922</link>
      <description><![CDATA[财政部 国家税务总局关于全面推开营业税改征增值税试点的通知财税〔2016〕36号 
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
　　经国务院批准，自2016年5月1日起，在全国范围内全面推开营业税改征增值税（以下 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Fri, 25 Mar 2016 01:23:26 +0000</pubDate>
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      <title>财政部 国家税务总局就全面推开营改增试点答记者问</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=6921</link>
      <description><![CDATA[财政部税政司 国家税务总局货物和劳务税司负责人就全面推开营改增试点答记者问发布日期：2016年03月18日　　　　 来源：国家税务总局办公厅 　　3月18日，国务院常务会议审议通过了全面推开营改增试点方案，明确自2016年5月1日起，全面推开营改增试点，将建筑业、房地产 ...]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Tue, 22 Mar 2016 03:06:45 +0000</pubDate>
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      <title>财税[2011]111号关于在上海市开展运输业和服务业营业税改征增值税试点的通知</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=4236</link>
      <description><![CDATA[[/td][/tr][/table][/td][/tr][/table][/td][/tr][/table]]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 23 Nov 2011 08:43:36 +0000</pubDate>
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      <title>财政部和税务总局发布《营业税改征增值税试点方案》及上海试点相关政策规定</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=4217</link>
      <description><![CDATA[【字体：大 中 小】[/td][/tr][/table]【E-mail推荐[/td][/tr][/table]】[/td][/tr][/table][/td][/tr][/table][/td][/tr][/table]]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Fri, 18 Nov 2011 01:43:21 +0000</pubDate>
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      <title>财税[2011]110号财政部税务总局印发《营业税改征增值税试点方案》</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=4216</link>
      <description><![CDATA[【字体：大 中 小】[/td][/tr][/table]【E-mail推荐[/td][/tr][/table]】[/td][/tr][/table][/td][/tr][/table][/td][/tr][/table]]]></description>
      <category>营改增</category>
      <author>北丐洪七公</author>
      <pubDate>Fri, 18 Nov 2011 01:42:21 +0000</pubDate>
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