近日，經國(guo)務(wu)(wu)院批準，財政(zheng)(zheng)(zheng)部和(he)國(guo)家稅(shui)務(wu)(wu)總局聯合下發(fa)《財政(zheng)(zheng)(zheng)部、國(guo)家稅(shui)務(wu)(wu)總局關(guan)于中(zhong)國(guo)郵(you)政(zheng)(zheng)(zheng)集團(tuan)公(gong)司(si)郵(you)政(zheng)(zheng)(zheng)速遞(di)物流(liu)業(ye)務(wu)(wu)重組改(gai)制有關(guan)稅(shui)收問題的通知》（財稅(shui)[2011]116號(hao)），明確(que)中(zhong)國(guo)郵(you)政(zheng)(zheng)(zheng)集團(tuan)公(gong)司(si)郵(you)政(zheng)(zheng)(zheng)速遞(di)物流(liu)業(ye)務(wu)(wu)重組改(gai)制有關(guan)增值稅(shui)、營(ying)業(ye)稅(shui)和(he)土(tu)地(di)增值稅(shui)政(zheng)(zheng)(zheng)策(ce)問題。

    通知(zhi)指出，對因(yin)中國郵(you)政(zheng)(zheng)集團公(gong)(gong)(gong)司(si)郵(you)政(zheng)(zheng)速遞(di)物(wu)流(liu)業(ye)務重組(zu)改制，中國郵(you)政(zheng)(zheng)集團公(gong)(gong)(gong)司(si)向(xiang)中國郵(you)政(zheng)(zheng)速遞(di)物(wu)流(liu)股(gu)份(fen)有限公(gong)(gong)(gong)司(si)、各省(sheng)（包(bao)括自治區、直轄(xia)市，下同）郵(you)政(zheng)(zheng)公(gong)(gong)(gong)司(si)向(xiang)各省(sheng)郵(you)政(zheng)(zheng)速遞(di)物(wu)流(liu)有限公(gong)(gong)(gong)司(si)轉移資產應繳納的增值稅、營業(ye)稅，予以(yi)免征。

    對因中(zhong)國郵(you)政(zheng)集團(tuan)公司郵(you)政(zheng)速遞(di)物流(liu)業務重組(zu)改制(zhi)，中(zhong)國郵(you)政(zheng)集團(tuan)公司向中(zhong)國郵(you)政(zheng)速遞(di)物流(liu)股份有(you)限(xian)公司、各省郵(you)政(zheng)公司向各省郵(you)政(zheng)速遞(di)物流(liu)有(you)限(xian)公司轉移房地產產權應繳納的土地增(zeng)值稅(shui)，予以免征。

    對通知到達之日前，已(yi)繳納(na)的(de)(de)應(ying)予免(mian)征的(de)(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)或營業稅(shui)(shui)(shui)(shui)(shui)(shui)，允許(xu)從納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人以(yi)(yi)后應(ying)繳納(na)的(de)(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)或營業稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)款中抵減或予以(yi)(yi)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)；已(yi)繳納(na)的(de)(de)應(ying)予免(mian)征的(de)(de)土地增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)，予以(yi)(yi)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)。納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人如果已(yi)向購(gou)買方（或接收(shou)方）開具(ju)了(le)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)用(yong)發(fa)票，應(ying)將增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)用(yong)發(fa)票追(zhui)回(hui)后方可申請(qing)辦理免(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)；凡增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)用(yong)發(fa)票無法追(zhui)回(hui)的(de)(de)，一律照章征收(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)，不予免(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)。