12種服務業按營業稅差額徵稅擬在渝中試點
Date: 2013-03-07
News Type:
近日，重慶市地稅局發佈了《重慶市地方稅務局關於在渝中區部分現代服務業試行營業稅差額徵稅辦法的公告》，將在渝中區部分現代服務業企業試行營業稅差額徵稅。據悉，可進行營業稅差額徵稅試點的服務行業共計12種，其中有會計、稅務、資產評估、律師、房地產土地估價、工程造價、專利代理等具有鑒證職能事務所（公司）之間開展協作專案，視同代理業務，可按取得的全部收入扣除支付給協作方相關費用後的餘額為計稅營業額。此外，還包括經營預付卡、儲值卡發放業務；協力廠商支付業務、搭建網銷網購平臺等業務；從事代理、代購代銷等業務的企業，均可享受該政策。(來源：重慶商報)
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