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                无运输工具承运业务按何税目缴纳缴纳增值税?


                日期:2016-05-28 17:11:12 人气: 标签:
                 
                     按照《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔201636号)的规定,无运输工具承运业务,按照交通运输服务缴纳增值税。无运输工具承运业务,是指经营者以承运人身份与托运人签订运输服务合同,收取运费并承担承运人责@ 任,然后委托实际承运人完成运输服务的经营活动。

                 

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