2012 10 15
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营业税相关政策解析 2012-10-15 PowerPoint PPT Presentation


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营业税相关政策解析 2012-10-15. 北海市地方税务局劳务和财产行为税科. 第一部分 营业税 概念及特点. 营业税概念 营业税是以在我国境内提供应税劳务、转让无形资产或销售不动产所取得的营业额为征税对象而征收的一种货物和劳务税。 营业税特点 (一)以非货物营业额为征税对象 (二)按行业大类设计税目税率 (三)计算简便,征收成本较低. 第二部分 营业税的纳税义务人.

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营业税相关政策解析 2012-10-15

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