國稅(shui)總局6日發(fa)布公告，要求納(na)(na)入營改(gai)增(zeng)(zeng)試點范圍(wei)的交通運(yun)輸業和部分現代服務(wu)業試點納(na)(na)稅(shui)人(ren)按規(gui)定辦理(li)增(zeng)(zeng)值稅(shui)一般納(na)(na)稅(shui)人(ren)資格認定。

　　公告稱，試(shi)點(dian)(dian)實施(shi)前(qian)應稅(shui)(shui)(shui)(shui)(shui)(shui)服務(wu)年銷(xiao)售額滿(man)500萬元(yuan)的試(shi)點(dian)(dian)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人，應向(xiang)國稅(shui)(shui)(shui)(shui)(shui)(shui)主(zhu)管稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機關申(shen)(shen)請(qing)辦理增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)一(yi)(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人資格(ge)(ge)認(ren)(ren)定手續；試(shi)點(dian)(dian)實施(shi)前(qian)已取得增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)一(yi)(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人資格(ge)(ge)并兼有(you)應稅(shui)(shui)(shui)(shui)(shui)(shui)服務(wu)的試(shi)點(dian)(dian)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人，不(bu)需要(yao)重新申(shen)(shen)請(qing)認(ren)(ren)定。試(shi)點(dian)(dian)實施(shi)前(qian)應稅(shui)(shui)(shui)(shui)(shui)(shui)服務(wu)年銷(xiao)售額不(bu)滿(man)500萬元(yuan)的試(shi)點(dian)(dian)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人，可以(yi)向(xiang)主(zhu)管稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機關申(shen)(shen)請(qing)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)一(yi)(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人資格(ge)(ge)認(ren)(ren)定。