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应税服务范围注释

2017-09-28 13页 doc 40KB 38阅读

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应税服务范围注释应税服务范围注释 一、交通运输业 交通运输业~是指使用运输工具将货物或者旅客送达目的地~使其空间位置得到转移的业务活动。包括陆路运输服务、水路运输服务、航空运输服务和管道运输服务。 ,一,陆路运输服务。 陆路运输服务~是指通过陆路,地上或者地下,运送货物或者旅客的运输业务活动~包括公路运输、缆车运输、索道运输及其他陆路运输~暂不包括铁路运输。 ,二,水路运输服务。 水路运输服务~是指通过江、河、湖、川等天然、人工水道或者海洋航道运送货物或者旅客的运输业务活动。 远洋运输的程租、期租业务~属于水路运输服务。 程租...
应税服务范围注释
应税服务范围注释 一、交通运输业 交通运输业~是指使用运输工具将货物或者旅客送达目的地~使其空间位置得到转移的业务活动。包括陆路运输服务、水路运输服务、航空运输服务和管道运输服务。 ,一,陆路运输服务。 陆路运输服务~是指通过陆路,地上或者地下,运送货物或者旅客的运输业务活动~包括公路运输、缆车运输、索道运输及其他陆路运输~暂不包括铁路运输。 ,二,水路运输服务。 水路运输服务~是指通过江、河、湖、川等天然、人工水道或者海洋航道运送货物或者旅客的运输业务活动。 远洋运输的程租、期租业务~属于水路运输服务。 程租业务~是指远洋运输企业为租船人完成某一特定航次的运输任务并收取租赁费的业务。 期租业务~是指远洋运输企业将配备有操作人员的船舶承租给他人使用一定期限~承租期内听候承租方调遣~不论是否经营~均按天向承租方收取租赁费~发生的固定费用均由船东负担的业务。 ,三,航空运输服务。 航空运输服务~是指通过空中航线运送货物或者旅客的运输业务活动。 航空运输的湿租业务~属于航空运输服务。 leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and 湿租业务~是指航空运输企业将配备有机组人员的飞机承租给他人使用一定期限~承租期内听候承租方调遣~不论是否经营~均按一定标准向承租方收取租赁费~发生的固定费用均由承租方承担的业务。 ,四,管道运输服务。 管道运输服务~是指通过管道设施输送气体、液体、固体物质的运输业务活动。 二、部分现代服务业 部分现代服务业~是指围绕制造业、文化产业、现代物流产业等提供技术性、知识性服务的业务活动。包括研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、有形动产租赁服务、鉴证咨询服务。 ,一,研发和技术服务。 研发和技术服务~包括研发服务、技术转让服务、技术咨询服务、合同能源管理服务、工程勘察勘探服务。 1.研发服务~是指就新技术、新产品、新工艺或者新材料及其系统进行研究与试验开发的业务活动。 2.技术转让服务~是指转让专利或者非专利技术的所有权或者使用权的业务活动。 3.技术咨询服务~是指对特定技术项目提供可行性论证、技术预测、专技术调查、分析评价报告和专业知识咨询等业务活动。 4.合同能源管理服务~是指节能服务公司与用能单位以契约形leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and 式约定节能目标~节能服务公司提供必要的服务~用能单位以节能效果支付节能服务公司投入及其合理报酬的业务活动。 5.工程勘察勘探服务~是指在采矿、工程施工以前~对地形、地质构造、地下资源蕴藏情况进行实地调查的业务活动。 ,二,信息技术服务。 信息技术服务~是指利用计算机、通信网络等技术对信息进行生产、收集、处理、加工、存储、运输、检索和利用~并提供信息服务的业务活动。包括软件服务、电路设计及测试服务、信息系统服务和业务流程管理服务。 1.软件服务~是指提供软件开发服务、软件咨询服务、软件维护服务、软件测试服务的业务行为。 2.电路设计及测试服务~是指提供集成电路和电子电路产品设计、测试及相关技术支持服务的业务行为。 3.信息系统服务~是指提供信息系统集成、网络管理、桌面管理与维护、信息系统应用、基础信息技术管理平台整合、信息技术基础设施管理、数据中心、托管中心、安全服务的业务行为。 4.业务流程管理服务~是指依托计算机信息技术提供的人力资源管理、财务经济管理、金融支付服务、内部数据分析、呼叫中心和电子商务平台等服务的业务活动。 ,三,文化创意服务。 文化创意服务~包括设计服务、商标著作权转让服务、知识产权服务、广告服务和会议展览服务。 leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and 1.设计服务~是指把计划、规划、设想通过视觉、文字等形式传递出来的业务活动。包括工业设计、造型设计、服装设计、环境设计、平面设计、包装设计、动漫设计、展示设计、网站设计、机械设计、工程设计、创意策划等。 2.商标著作权转让服务~是指转让商标、商誉和著作权的业务活动。 3.知识产权服务~是指处理知识产权事务的业务活动。包括对专利、商标、著作权、软件、集成电路布图设计的代理、登记、鉴定、评估、认证、咨询、检索服务。 4.广告服务~是指利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式为客户的商品、经营服务项目、文体节目或者通告、声明等委托事项进行宣传和提供相关服务的业务活动。包括广告的策划、设计、制作、发布、播映、宣传、展示等。 5.会议展览服务~是指为商品流通、促销、展示、经贸洽谈、民间交流、企业沟通、国际往来等举办的各类展览和会议的业务活动。 ,四,物流辅助服务。 物流辅助服务~包括航空服务、港口码头服务、货运客运场站服务、打捞救助服务、货物运输代理服务、代理报关服务、仓储服务和装卸搬运服务。 1.航空服务~包括航空地面服务和通用航空服务。 航空地面服务~是指航空公司、飞机场、民航管理局、航站等向leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and 在我国境内航行或者在我国境内机场停留的境内外飞机或者其他飞行器提供的导航等劳务性地面服务的业务活动。包括旅客服务、停机坪管理服务、机场候机厅管理服务、飞机清洗消毒服务、空中飞行管理服务、飞机起降服务、飞行通讯服务、地面信号服务、飞机安全服务、飞机跑道管理服务、空中交通管理服务等。 通用航空服务~是指为专业工作提供飞行服务的业务活动~包括航空摄影~航空测量~航空勘探~航空护林~航空吊挂播洒、航空降雨等。 2.港口码头服务~是指港务船舶调度服务、船舶通讯服务、航道管理服务、航道疏浚服务、灯塔管理服务、航标管理服务、船舶引航服务、理货服务、系解缆服务、停泊和移泊服务、海上船舶溢油清除服务、水上交通管理服务、船只专业清洗消毒服务和防止船只漏油服务等为船只提供服务的业务活动。 3.货运客运场站服务~是指货运客运场站,不包括铁路运输,提供的货物配载服务、运输组织服务、中转换乘服务、车辆调度服务、票务服务和车辆停放服务等业务活动。 4.打捞救助服务~是指提供船舶人员救助、船舶财产救助、水上救助和沉船沉物打捞服务的业务活动。 5.货物运输代理服务~是指接受货物收货人、发货人的委托~以委托人的名义或者以自己的名义~在不直接提供货物运输劳务情况下~为委托人办理货物运输及相关业务手续的业务活动。 6.代理报关服务~是指接受进出口货物的收、发货人委托~代leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and 为办理报关手续的业务活动。 7.仓储服务~是指利用仓库、货场或者其他场所代客贮放、保管货物的业务活动。 8.装卸搬运服务~是指使用装卸搬运工具或人力、畜力将货物在运输工具之间、装卸现场之间或者运输工具与装卸现场之间进行装卸和搬运的业务活动。 ,五,有形动产租赁服务。 有形动产租赁~包括有形动产融资租赁和有形动产经营性租赁。 1.有形动产融资租赁~是指具有融资性质和所有权转移特点的有形动产租赁业务活动。即出租人根据承租人所要求的规格、型号、性能等条件购入有形动产租赁给承租人~合同期内设备所有权属于出租人~承租人只拥有使用权~合同期满付清租金后~承租人有权按照残值购入有形动产~以拥有其所有权。不论出租人是否将有形动产残值销售给承租人~均属于融资租赁。 2.有形动产经营性租赁~是指在约定时间内将物品、设备等有形动产转让他人使用且租赁物所有权不变更的业务活动。 远洋运输的光租业务、航空运输的干租业务~属于有形动产经营性租赁。 光租业务~是指远洋运输企业将船舶在约定的时间内出租给他人使用~不配备操作人员~不承担运输过程中发生的各项费用~只收取固定租赁费的业务活动。 干租业务~是指航空运输企业将飞机在约定的时间内出租给他leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and 人使用~不配备机组人员~不承担运输过程中发生的各项费用~只收取固定租赁费的业务活动。 ,六,鉴证咨询服务。 鉴证咨询服务~包括认证服务、鉴证服务和咨询服务。 1.认证服务~是指具有专业资质的单位利用检测、检验、计量等技术~证明产品、服务、管理体系符合相关技术、相关技术规范的强制性要求或者标准的业务活动。 2.鉴证服务~是指具有专业资质的单位~为委托方的经济活动及有关资料进行鉴证~发表具有证明力的的业务活动。包括会计、税务、资产评估、律师、房地产土地评估、工程造价的鉴证。 3.咨询服务~是指提供和策划财务、税收、法律、内部管理、业务运作和流程管理等信息或者建议的业务活动。 leading role, strengthening the capacity of regional radiation. Urban and rural is an inevitable trend, also required from a broader construction of the rapid transit system. Entering the 21st century, the city has maintained fast development momentum, are feature-rich and enhanced. Inherent of city space tends to saturated, in more fast of development speed Xia, city population scale also constantly expansion, city function too concentrated by brings of problem increasingly serious, how Guide City by single center to core-network mode development, by Center City to peripheral group, and tablets District ordered, and efficient expand is future city development must faced of problem, apparently, track traffic for Guide City axis to development, support city space structure optimization and expand has not alternative of role. In 2014, Yibin city people's Government and the new road bridge stock limited liability company signed the modern streetcar project a strategic cooperation agreement, new road bridge agreement expressly limited shares ... 1.5.1 planning period and long term: as the main planning period to determine future needs of goal nets, planning period to 2030, consistent with the overall urban planning long term life in Yibin city. Vision: planning no specific period according to the overall vision of the city development planning and land use control in urban area and its prediction based on population size, as a condition of network scale of vision control. More in line with the law of network formation and maintain good flexibility in planning more scientific and
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