交通运输业和部分现代服务业营业税改征增值税试点有关事项-商务部.DOC

Appendix 2 of Cai Shui [2013] No.37: Provisions on Relevant Issues Concerning the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service IndustriesProvisions on Relevant Issues Concerning the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service IndustriesI. Relevant policies for taxpayers of the pilot project [e.g., taxpayers who are subject to VAT according to the Measures for the Implementation of Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries (hereinafter referred to