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企业服务中心浅谈收取的行政事业性收费是否要缴纳营业税?
来 源:www.71-fuwu.com     发布时间:2016-8-5 10:59:32

根据《财政部 国家税务总局关于个人金融商品买卖等营业税若干免税政策的通知》(财税〔2009〕111号)第五条规定:“同时满足以下条件的行政事业性收费和政府性基金暂免征收营业税:


According to the provisions of the Ministry of Finance and the State Administration of Taxation on personal financial commodity trading business tax several tax policy notice "(Caishui [2009] No. 111) Article 5:" at the same time to meet the following conditions of administrative charges and government funds temporarily exempted from business tax:


(一)由国务院或者财政部批准设立的政府性基金,由国务院或者省级人民政府及其财政、价格主管部门批准设立的行政事业性收费和政府性基金;


(a) the government funds approved by the State Council or the Ministry of Finance shall be approved by the State Council or the provincial people's government and its financial and price departments in charge of administrative fees and government funds;


(二)收取时开具省级以上(含省级)财政部门统一印制或监制的财政票据;


(two) when the charge issued at or above the provincial level (including provincial finance department) printed or produced financial bills;


(三)所收款项全额上缴财政。凡不同时符合上述三个条件,且属于营业税征税范围的行政事业性收费或政府性基金应照章征收营业税。


(three) the collection of the money paid in full. Who do not meet the above three conditions and belong to the business tax levy scope of administrative fees and government funds should be levied sales tax.



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