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guan yu na shui ren yi di yu jiao zeng zhi shui you guan cheng shi wei hu jian she shui he jiao yu fei fu jia zheng ce wen ti de tong zhi
Pages: 96
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  城市维护建设税增值税政策预缴教育费附加计税依据建筑服务不动产所在地征收率国家税务总局机构所在地;
Abstract: <正>财税〔2016〕74号2016年7月12日根据全面推开"营改增"试点后增值税政策调整情况,现就纳税人异地预缴增值税涉及的城市维护建设税和教育费附加政策执行问题通知如下:一、纳税人跨地区提供建筑服务、销售和出租不动产的,应在建筑服务发生地、不动产所在地预缴增值税时,以预缴增值税税额为计税依据,并按预缴增
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