营改增各试点行业范围解析大全

营改增各试点行业范围解析大全 导语:随着营改增试点的逐步推广，越来越多的地区加入到营改增试点地区的范围之列。越来越多的企业对于营改增试点行业存在很多疑问，例如，何为生产性服务业，应税服务范围注释如何理解，由此造成诸多企业对其是否在营改增范围之列存在疑惑。为了使企业对营改增各试点行业范围有一个清晰的认识，小编将各试点行业范围进行了深度整理。 根据《财政部国家税务总局关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的 通知 关于发布提成方案的通知关于xx通知关于成立公司筹建组的通知关于红头文件的使用公开通知关于计发全勤奖的通知 》(财税〔2011〕111号)的第八条规定，此次“营改增”试点行业为两个行业: 1、交通运输业，包括:陆路运输服务(铁路运输除外)、水路运输服务、航空运输服务、管道运输服务 2、部分现代服务业，包括:研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、有形动产租赁服务、鉴证咨询服务。 提示:(1)此次扩围主要纳入了生产性服务业，生活性服务业、金融业并未纳入。(2)纳税人发生应税行为是以“营改增”试点行业税目注释为准，而不是以原有的营业税的税目注释为准。 以上应税服务的具体范围按照《应税服务范围注释》执行，如下。 (一)交通运输业 交通运输业 把握应税范围时需重点关注之处 公路运输 1、陆路运输服务中不包括铁路运输，但包含了轨道交通运缆车运输 陆路运输服输 索道运输 务 2、经营快递业务、在旅游景点经营索道业务暂不属于此次 改征增值税范围 其他陆路运 输 1、远洋运输的程租、期租业务，属于水路运输服务 2、水路运输服务不包括“港口码头服务”、“打捞救助服务”。 3、提供船舶代理服务的单位和个人，受船舶所有人、船舶水路运输服务 经营人或者船舶承租人委托向运输服务接受方或者运输服 务接受方代理人收取的运输服务收入，应当按照水路运输服 务缴纳增值税。 1、航空运输的湿租业务，属于航空运输服务， 航空运输服务 2、航空运输服务不包括“航空地面服务”和“通用航空服务” 管道运输服务 淘税网 cntaotax.net 淘尽税海精华,指通过管道设施输送气体、液体、固体物质的运输业务活动。 网遍财会政策! (二)部分现代服务业 部分现代服务业，是指围绕制造业、文化产业、现代物流产业等提供技术性、知识性服务的业务活动。包括如下几种: 1.研发和技术服务 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 特别部分现代服务业 范围解释 说明 研发服就新技术、新产品、新工艺或者新材料及其系统进行研究与试 务 验开发的业务活动。 技术转转让专利或者非专利技术的所有权或者使用权的业务活动。 让服务 技术咨对特定技术项目提供可行性论证、技术预测、专题技术调查、研发和 询服务 分析评价报告和专业知识咨询等业务活动。 技术服 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 能节能服务公司与用能单位以契约形式约定节能目标，节能服务务 源管理公司提供必要的服务，用能单位以节能效果支付节能服务公司 服务 投入及其合理报酬的业务活动。 工程勘在采矿、工程施工以前，对地形、地质构造、地下资源蕴藏情察勘探 况进行实地调查的业务活动。 服务 2.信息技术服务 信息技术服务，是指利用计算机、通信网络等技术对信息进行生产、收集、处理、加工、存储、运输、检索和利用，并提供信息服务的业务活动。 特别部分现代服务业 范围解释 说明 软件服提供软件开发服务、软件咨询服务、软件维护服务、软件测试服 务 务的业务行为。 电路设提供集成电路和电子电路产品设计、测试及相关技术支持服务的计及测 业务行为。 试服务 信息 技术提供信息系统集成、网络管理、桌面管理与维护、信息系统应用、信息系服务 基础信息技术管理平台整合、信息技术基础设施管理、数据中心、 统服务 托管中心、安全服务的业务行为。 依托计算机信息技术提供的人力资源管理、财务经济管理、金融业务流支付服务、内部数据分析、呼叫中心和电子商务平台等服务的业 程服务 务活动。 3.文化创意服务 部分现代服范围解释 特别说明 务业 文把 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 、规划、设想通过视觉、文字等形式传1.注意“设计服务”与电路设化递出来的业务活动。包括工业设计、造型设计、计、广告设计的区分，各自设计创服装设计、环境设计、平面设计、包装设计、归属不同的应税项目。电路服务 意动漫设计、展示设计、网站设计、机械设计、设计属“电路设计及测试服服工程设计、创意策划等。 务”;广告设计属“广告服use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 务 务”。 2.随同理发及美容服务一并 提供的发型设计，不属于 “设计服务”范围，不征收增 值税。 1.注意“商标著作权转让服 务”应税项目中，除“商标”、商标“著作权”转让外，还包括“商著作誉”转让服务、“特许经营权”权转转让商标、商誉和著作权的业务活动。 转让服务。 让服2(“商标著作权转让服务”务 中有关“著作权”按照《中华 人民共和国著作权法》关于 “著作权”的解释执行。 处理知识产权事务的业务活动。包括对专利、知识商标、著作权、软件、集成电路布图设计的代产权 理、登记、鉴定、评估、认证、咨询、检索服服务 务。 利用图书、报纸、杂志、广播、电视、电影、 幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互 广告联网等各种形式为客户的商品、经营服务项目、“广告代理服务”按照“广告服务 文体节目或者通告、声明等委托事项进行宣传服务”征收增值税。 和提供相关服务的业务活动。包括广告的策划、 设计、制作、发布、播映、宣传、展示等。 会议为商品流通、促销、展示、经贸洽谈、民间交“会议展览代理服务”按照展览流、企业沟通、国际往来等举办的各类展览和“会议展览服务”征收增值服务 会议的业务活动。 税。 4.物流辅助服务 部分现代范围解释 特别说明 服务业 包括航空地面服务和通用航空服务。航空地面服务， 是指航空公司、飞机场、民航管理局、航站等向在我 国境内航行或者在我国境内机场停留的境内外飞机物或者其他飞行器提供的导航等劳务性地面服务的业流航务活动。包括旅客安全检查服务、停机坪管理服务、辅空机场候机厅管理服务、飞机清洗消毒服务、空中飞行 助服管理服务、飞机起降服务、飞行通讯服务、地面信号服务 服务、飞机安全服务、飞机跑道管理服务、空中交通务 管理服务等。通用航空服务，是指为专业工作提供飞 行服务的业务活动，包括航空摄影，航空测量，航空 勘探，航空护林，航空吊挂播洒、航空降雨等。 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 港港务船舶调度服务、船舶通讯服务、航道管理服务、 口航道疏浚服务、灯塔管理服务、航标管理服务、船舶 码引航服务、理货服务、系解缆服务、停泊和移泊服务、船舶代理服务按照港口头海上船舶溢油清除服务、水上交通管理服务、船只专码头服务缴纳增值税。 服业清洗消毒检测服务和防止船只漏油服务等为船只 务 提供服务的业务活动。 货 运 客货运客运场站(不包括铁路运输)提供的货物配载服“货运客运场站”不包括运务、运输组织服务、中转换乘服务、车辆调度服务、铁路运输的货运客运场场票务服务和车辆停放服务等业务活动。 站。 站 服 务 打 捞 救提供船舶人员救助、船舶财产救助、水上救助和沉船 助沉物打捞服务的业务活动。 服 务 代 理“代理报关服务”仅限于报接受进出口货物的收、发货人委托，代为办理报关手“代为办理报关手续”的关续的业务活动。 业务活动。 服 务 仓 储利用仓库、货场或者其他场所代客贮放、保管货物的 服业务活动。 务 装搬家公司提供的“搬家卸业务”按照“装卸搬运服使用装卸搬运工具或人力、畜力将货物在运输工具之搬务”征收增值税。对搬家间、装卸现场之间或者运输工具与装卸现场之间进行运公司承揽的“货物运输装卸和搬运的业务活动。 服业务”，按照“交通运输务 业”征收增值税。 5.有形动产租赁服务 特 部分现代服别范围解释 务业 说 明 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 具有融资性质和所有权转移特点的有形动产租赁业务活动。即出租人有形根据承租人所要求的规格、型号、性能等条件购入有形动产租赁给承动产租人，合同期内设备所有权属于出租人，承租人只拥有使用权，合同 融资期满付清租金后，承租人有权按照残值购入有形动产，以拥有其所有有形租赁 权。不论出租人是否将有形动产残值销售给承租人，均属于融资租赁。 动产 租赁有形在约定时间内将物品、设备等有形动产转让他人使用且租赁物所有权服务 动产不变更的业务活动。 经营 远洋运输的光租业务、航空运输的干租业务，属于有形动产经营性租性租赁。 赁 6.鉴证咨询服务 部分现代范围解释 特别说明 服务业 具有专业资质的单位利用检测、检认验、计量等技术，证明产品、服务、证管理体系符合相关技术规范、相关 服技术规范的强制性要求或者 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 务 的业务活动。 具有专业资质的单位，为委托方的 鉴经济活动及有关资料进行鉴证，发 证表具有证明力的意见的业务活动。鉴 服包括会计、税务、资产评估、律师、证务 房地产土地评估、工程造价的鉴咨证。 询 注意“咨询服务”与技术咨询服务、软件咨服 务 询服务、知识产权咨询服务的区分，各自 归属不同的应税项目。技术咨询服务属“研 咨发和技术服务”;软件咨询服务属“信息技提供和策划财务、税收、法律、内询术服务”;知识产权咨询服务属“文化创意部管理、业务运作和流程管理等信服服务”。 息或者建议的业务活动。 务 “咨询服务”包括除《范围注释》已列明的 技术咨询服务、软件咨询服务、知识产权 咨询服务以外的，各类提供“信息或者建 议”的经济咨询和专业咨询服务。 (三)根据各地税务机关问题解答整理的行业范围 序业务项目 政策执行口径 来源 号 劳务派遣服依托计算机信息技术提供的人力资源管理属于营改增中的“信江苏务、人力资源息技术服务_业务流程管理服务”，其余劳务派遣服务、人力资1 国税 服务 源服务不属于本次营改增范围。 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 为工厂提供按照财税[2011]111号文中《应税服务范围注释》规定属于本次江苏2 包车服务 营改增范围。 国税 汽车装潢服按照财税[2011]111号文中《应税服务范围注释》规定不属于本江苏3 务 次营改增范围。 国税 不动产的租不动产(包括组成部分)的租赁服务不属于本次营改增的应税江苏4 赁 服务范围。 国税 建筑安装劳江苏建筑安装劳务不属于本次营改增的应税服务范围。 5 务 国税 净化工程设计为设计服务，属于本次营改增的应税服务范围;净化工程设江苏净化工程施工为建筑安装劳务，不属于本次营改增的应税服务6 计与施工 国税 范围。 律师和会计江苏律师和会计事务所业务属于本次营改增的应税服务范围 7 事务所业务 国税 技术检测服江苏技术检测服务为认证服务，属于本次营改增的应税服务范围。 8 务 国税 汽车清障施江苏汽车清障施救牵引服务不属于本次营改增的应税服务范围。 9 救牵引服务 国税 泰州工程监理服按照财税[2011]111号文中《应税服务范围注释》规定不属于本市国10 务 次营改增范围。 税 泰州按照财税[2011]111号文中《应税服务范围注释》规定，代理记代理记账 市国11 账属于本次营改增范围。 税 泰州房产营销策按照财税[2011]111号文中《应税服务范围注释》规定不属于本市国12 划 次营改增范围。 税 按照财税[2011]111号文中《应税服务范围注释》规定:咨询服 务，是指提供和策划财务、税收、法律、内部管理、业务运作泰州咨询业务 和流程管理等信息或者建议的业务活动。 市国13 技术咨询服务属“研发和技术服务”;软件咨询服务属“信息技术税 服务”;知识产权咨询服务属“文化创意服务”。 泰州按照财税[2011]111号文中《应税服务范围注释》规定不属于本培训 市国14 次营改增范围。 税 泰州有形设施的如果这个有形设施属于有形动产即属于营改增范围，如果是有市国15 租赁 形不动产的则不属于营改增范围。 税 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 泰州邮电通信光按照财税[2011]111号文中《应税服务范围注释》规定不属于本市国16 缆维护服务 次营改增范围。 税 (四)根据网络上相关资料整理的行业范围(仅供参考) 江苏省某市国家税务局关于营业税改征增值税试点应税服务的若干内部参考(供参考) 序业务项目 政策执行口径建议 备注 号 如为依托计算机信息技如为依托计算机信息技术提供的金融术提供的金融支付服务支付服务与电子商务平台服务属于消费卡业务 与电子商务平台服务应1 《应税服务范围注释》中的“信息技术属于营税改征增值税的服务_业务流程管理服务” 范围 不纳入本次营业税改征不属于《应税服务范围注释》的规定出售电信流量业务 2 增值税试点范围 范围 不论主体是否有专业资质，不属于《应 不纳入本次营业税改征税服务范围注释》的规定范围。未采建筑图纸审核业务 3 增值税试点范围 用《应税服务注释》中“认证服务”所 采用的技术方式。 不纳入本次营业税改征不属于《应税服务范围注释》的规定工程监理业务 4 增值税试点范围 范围 不纳入本次营业税改征不属于《应税服务范围注释》的规定高速公路收费业务 5 增值税试点范围 范围 应税服务范围注释中的代理只包含货 物运输代理服务，代理报关服务，船 不纳入本次营业税改征舶代理服务，知识产权代理服务，而招标代理服务 6 增值税试点范围 且从范围注释总的原则来看是采用了 正列举的方式对改征的范围作出界 定，对代理业务不做扩大解释。 属于消费性服务业，不符合《应税服美容美发行业中的造型不纳入本次营业税改征务范围注释》中关“设计服务”的基本7 设计 增值税试点范围 定义 虽然依托计算机信息技术，但不属于婚姻介绍、交友网站业不纳入本次营业税改征《应税服务范围注释》中的“信息技术8 务 增值税试点范围 服务_业务流程管理服务” 在 判断“咨询”服务是否属于改征增 值税范围问题上，应结合服务内容、健康咨询、期货咨询、暂不纳入本次营业税改服务对象特点，按照《应税服务范围9 医疗咨询等项目咨询 征增值税试点范围 注释》中“研发与技术服务_技术咨询 服务”与“鉴证咨 询服务_咨询服务”use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 列举的范围进行界定。就特定技术项 目提供可行性论证、技术预测、专题 技术调查、分析评价报告和专业知识 咨询等业务活动纳入本次营业税改 征增值税试点范围;提供和策划财务、 税收、法律、内部管理、业务运作和 流程管理等信息或者建议纳入本次营 业税改征增值税试点范围 鉴证业务应按照《应税服务范围注释》为客户提供信用评估业不纳入本次营业税改征中“鉴证咨询服务_鉴证服务”列举的10 务 增值税试点范围 范围执行 股权投资公司的基金管不纳入本次营业税改征不属于《应税服务范围注释》中的试11 理 增值税试点范围 点服务范围 不纳入本次营业税改征不纳入本次营业税改征增值税试点范车辆上牌服务 12 增值税试点范围 围 代销服务为货物购销代理，一般不属不纳入本次营业税改征代销服务 于《应税服务范围注释》中的试点服13 增值税试点范围 务范围 招标行为中，通过网络 平台等信息技术手段或通 过网络平台等信息技术手段提供通过各类展览和会议提的招标服务属于“信息技术服务_业务供的招标服务以及招标流程管理服务”;通过各类展览和会议过程中提供提供和策划提供的招标服务属于“文化创意服务_ 招标行为 财务、税收、法律、内会议展览服 务”;招标过程中提供提14 部管理、业务运作和流供和策划财务、税收、法律、内部管程管理等信息或者建议理、业务运作和流程管理等信息或者的业务活动，应纳入本建议的业务活动属于“鉴证咨询服务_次营业税改征增值税试咨询服务” 点范围。 不属于《应税服务范围注释》中的试 点服务范围，仍按《国家税务总局关不纳入本次营业税改征电梯维护 于电梯保养、维修收入征税问题的批15 增值税试点范围 复》(国税函发〔1998〕390号)规定 执行。 不纳入本次营业税改征不属于《应税服务范围注释》中的试网络游戏的运营业务 16 增值税试点范围 点服务范围 不纳入本次营业税改征不属于《应税服务范围注释》中的试汽车清障施救牵引服务 17 增值税试点范围 点服务范围 运钞车运钞业务 不纳入本次营业税改征为陆路运输服务与安保服务的混业经18 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 增值税试点范围 营，由于其服务对象多数为银行等非 增值税企业，可以暂不纳入改征范围， 但仅限列举的运输货物。 一般是依托计算机信息技术提供的金 纳入本次营业税改征增融支付服务、电子商务平台等服务的交易所为要素市场提供值税试点范围，手工交业务活动，属于《应税服务范围注释》19 的交易平台服务 易平台除外 中的“信息技术服务_业务流程管理服 务” 计算机网络系统设备、不纳入本次营业税改征不属于《应税服务范围注释》中的试20 线路的安装服务 增值税试点范围 点服务范围 不纳入本次营业税改征不属于《应税服务范围注释》中的试船舶监造业务 21 增值税试点范围 点服务范围 不纳入本次营业税改征不属于《应税服务范围注释》中的试花卉等植物养护服务 22 增值税试点范围 点服务范围 国际银行卡清算组织不纳入本次营业税改征不属于《应税服务范围注释》中的试(如银联、VISA等)23 增值税试点范围 点服务范围 提供的清算服务 不属于《应税服务范围注释》中的试不纳入本次营业税改征专业技能培训 点服务范围，与应税服务一并提供且24 增值税试点范围 属于应税服务组成部分的培训除外 暂不纳入本次营业税改不属于《应税服务范围注释》的规定公证处提供的公证业务 25 征增值税试点范围 范围 代理记账、代理申报、不纳入本次营业税改征不属于《应税服务范围注释》的规定26 共享开票业务 增值税试点范围 范围 第三方支付业务属于《应税服务范围纳入本次营业税改征增第三方支付业务 注释》中的“信息技术服务_业务流程27 值税试点范围 管理服务” 如利用市场调查结论提供内部管理、 业务运作和流程管理等信息或建议， 视纳税人提供的业务具则属于“鉴证咨询服务_咨询服务”，征市场调查业务 28 体情况进行确认 收增值税;如单纯提供调查结论，不 提供上述咨询服务的，则不纳入试点 范围。 如提供硬件维护服务，应按照现行增 视纳税人提供的业务具值税修理修配劳务缴纳增值税;如提电脑维护业务 29 体情况进行确认 供软件维护服务，则属于“信息技术服 务_软件服务”，征收增值税。 商业企业向供货方收取视纳税人提供的业务具与商品销售量、销售额无必然联系，30 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 的费用 体情况进行确认 且商业企业向供货方提供一定劳务的 收入，如果属于提供广告服务、装卸、 仓储收入，纳入试点范围，征收增值 税;如果不属于试点服务，例如进场 费、上架费等，仍按营业税的适用税 目税率征收营业税 包括污水排放和集中处理等项目，属纳入本次营业税改征增于原增值税应税劳务，按照财税污水排放业务 31 值税试点范围 [2001]97号、财税[2008]156号文件规 定，免征增值税。 属于《应税服务范围注释》中的“交通 提供上下班通勤车(班纳入本次营业税改征增运输业”，且一般纳税人接受该服务属32 车)服务 值税试点范围 于“适用集体福利的购进应税服务”， 其进项税额不得从销项税额中抵扣。 依托计算机信息技术提纳入本次营业税改征增属于“信息技术服务_业务流程管理服33 供的人力资源管理 值税试点范围 务”。 纳入本次营业税改征增属于《应税服务范围注释》中的“文化建筑设计业务 34 值税试点范围 创意服务_设计服务” 其实质是利用车身为客户提供宣传等 服务，属于广告的发布行为。因此，公交公司提供的车身广纳入本次营业税改征增公交公司提供的车身广告服务属于35 告服务 值税试点范围 《应税服务范围注释》中的“广告服 务”范围 原营业税文件规定，“广告代理业应按纳入本次营业税改征增„服务业-广告业?征收营业税(国税函”广告代理业务 36 值税试点范围 [1999]353号)。据此，从事广告代理 属于“文化创意服务_广告服务” 会展企业收取的冠名费是对特定企业纳入本次营业税改征增会展企业收取的冠名费 广告性质的收费，属于“文化创意服务37 值税试点范围 _广告服务” 纳入本次营业税改征增属于《应税服务范围注释》中的“鉴证建筑业检测服务 38 值税试点范围 咨询服务_认证服务” 律师事务所职能范围内的业务属于纳入本次营业税改征增“部分现代服务业”中“鉴证咨询服务”律师事务所业务 39 值税试点范围 的，纳入本次营业税改征增值税试点 范围 汽车租赁配司机的，属于“交通运输纳入本次营业税改征增汽车租赁 业”，征收11,的增值税;汽车租赁40 值税试点范围 不配司机的，属于“有形动产租赁服 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 务”，征收17,的增值税。 有营运资质的出租车公司经营属于提 供公共交通运输服务的出租小客车业41 务，可以选择按照简易计税方法计算 缴纳增值税。 按照交通管理部门确定的固定线路运 营的省际长途客运业务，属于提供公42 共交通运输服务，可以选择按照简易 计税方法计算缴纳增值税。 纳入本次营业税改征增属于《应税服务范围注释》中的“有形花卉租赁服务 43 值税试点范围 动产租赁服务_有形动产经营性租赁” 城市规划、园林景观的 设计(根据客户要求提纳入本次营业税改征增属于《应税服务范围注释》中的“文化44 供前期 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 设计和规划值税试点范围 创意服务_设计服务_环境设计” 服务) 一般是为船舶运输的开展而提供的辅 纳入本次营业税改征增助性业务活动，属于《应税服务范围河道疏浚服务 45 值税试点范围 注释》中的“物流辅助服务_港口码头 服务” 纳入本次营业税改征增属于《应税服务范围注释》中的“物流码头拖轮服务 46 值税试点范围 辅助服务_港口码头服务” 纳入本次营业税改征增属于《应税服务范围注释》中的“物流搬场业务(搬家业务) 47 值税试点范围 辅助服务_装卸搬运服务” 销售著作权经营许可、纳入本次营业税改征增属于《应税服务范围注释》中的“文化48 转让品牌使用权 值税试点范围 创意服务_商标著作权转让服务” 从事数据信息资料(如: 国际金融数据信息)收 集、加工、处理并提供 相关信息查询等服务的纳入本次营业税改征增属于《应税服务范围注释》中的“信息境外单位，通过网络和49 值税试点范围 技术服务—信息系统服务” 其提供的专用设备(包 括硬件、软件)为试点 地区的单位和个人提供 信息数据查询等服务 为利用货场或者其他场所代客贮放货钢材市场提供场地供经纳入本次营业税改征增物的业务活动，属于《应税服务范围50 营户堆放钢材 值税试点范围 注释》中的“物流辅助服务_仓储服务” 房产信息中心帮房产公纳入本次营业税改征增为依托计算机信息技术提供呼叫中心51 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 司在网络上发布信息，值税试点范围 和电子商务平台等服务，属于《应税按可销售房屋建筑面积服务范围注释》中的“信息技术服务_收取网络信息服务费 业务流程管理服务” 暂不纳入本次营业税改与设计服务一并提供且属于应税服务晒图 52 征增值税试点范围 组成部分的晒图应属于试点范围。 对特定技术项目的分析评价报告和专 纳入本次营业税改征增业知识咨询，属于《应税服务范围注气象灾害风险评估 53 值税试点范围 释》中的“研发和技术服务_技术咨询 服务” 与代理报关服务一并提供且属于应税视纳税人提供的业务具从事的“商检代理” 服务组成部分的商检代理应属于试点54 体情况进行确认 范围。 建筑监理、房产产权登不纳入本次营业税改征不属于《应税服务范围注释》的规定55 记发证中心 增值税试点范围 范围 不纳入本次营业税改征不属于《应税服务范围注释》的规定保险代理 56 增值税试点范围 范围 提供车辆的同时提供代驾服务，属于 视纳税人提供的业务具《应税服务范围注释》中的“交通运汽车代驾 57 体情况进行确认 输”;只单纯提供驾驶服务不属于《应 税服务范围注释》的规定范围 经营移动业务代理、代不纳入本次营业税改征不属于《应税服务范围注释》的规定58 销移动卡 增值税试点范围 范围 各类展览和会议的庆典礼仪属于《应视纳税人提供的业务具庆典礼仪服务 税服务范围注释》中的“文化创意服务59 体情况进行确认 _会议展览服务” 货运客运场站提供车辆 停放服务属于本次营业货运客运场站提供车辆停放服务属于税改征增值税试点范机动车停车收费 《应税服务范围注释》中的“物流辅助60 围;其他停车收费不属服务_货运客运场站服务” 于营业税改征增值税试 点范围 专业资质的单位对有关资料进行鉴纳入本次营业税改征增土地及房地产评估 证，发表具有证明力的意见的业务活61 值税试点范围 动，属于“鉴证咨询服务_鉴证服务” 不纳入本次营业税改征为运营证使用费，不属于《应税服务分享“运营证”收入 62 增值税试点范围 范围注释》的规定范围 劳务中介公司从事人力不纳入本次营业税改征劳务中介公司提供的人力资源管理为63 资源服务 增值税试点范围 劳务代理，也不属于《应税服务范围 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 注释》的规定范围 房产中介一般为房地产交易经纪代 理，不属于《应税服务范围注释》的 房产中介和房地产经纪暂不纳入本次营业税改规定范围。但具有专业资质的单位进64 业务 征增值税试点范围 行房地产土地评估应属于《应税服务 范围注释》中“鉴证咨询服务_咨询服 务”。 暂纳入本次营业税改征属于《应税服务范围注释》中的“研发长江测量淤泥 65 增值税试点范围 和技术服务_技术咨询服务” 不纳入本次营业税改征不属于《应税服务范围注释》的规定翻译 66 增值税试点范围 范围 国税发[2000]139号规定，包机公司向 旅客或货主收取的运营收入属于代理 服务。如果包机公司从事货物运输包 不纳入本次营业税改征机服务的，属于《应税服务范围注释》运送旅客的包机业务 67 增值税试点范围 中的“物流辅助业_货物运输代理服 务”;如果包机公司从事旅客运输包机 服务的，不属于《应税服务范围注释》 的规定范围 汽车年检服务属于《应税服务范围注 纳入本次营业税改征增释》中“鉴证咨询服务_认证服务”。但汽车年检服务 68 值税试点范围 代办汽车年检服务不属于《应税服务 范围注释》的规定范围。 场地(摊位)租赁以及与场地(摊位) 租赁一并提供且属于场地(摊位)组大市场、地铁站的柜台、不纳入本次营业税改征成部分的柜台出租不属于《应税服务69 摊位租赁 增值税试点范围 范围注释》的规定范围。但单纯出租 柜台业务，属于有形动产租赁。 不纳入本次营业税改征不属于《应税服务范围注释》的规定快递业务 70 增值税试点范围 范围 应税服务范围执行口径(一) 1、为故障汽车提供的拖车服务不属于《应税服务范围注释》中的试点服务范围，不纳入本次“营改增”试点范围。 为故障汽车提供的拖车服务属于求援服务，不符合生产性服务改征增值税的原则;且《国民经济行业代码(2011版)》将拖车服务归入“汽车维修业”。因此，为故障汽车提供的拖车服务不属于《应税服务范围注释》中的试点服务范围。 2、物业管理服务不属于《应税服务范围注释》中的试点服务范围，不纳入本次“营改增”试点范围。 物业管理服务在《国民经济行业代码(2011版)》中归属于“房地产业”，不符合生产性服务use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 改征增值税的原则。因此，物业管理服务不属于《应税服务范围注释》中的试点服务范围。 3、房地产中介服务不属于《应税服务范围注释》中的试点服务范围，不纳入本次“营改增”试点范围。 房地产中介服务在《国民经济行业代码(2011版)》中归属于“房地产业”，不符合生产性服务改征增值税的原则。因此，房地产中介服务不属于《应税服务范围注释》中的试点服务范围。 4、健康、保健咨询服务、融资咨询服务不属于《应税服务范围注释》中的试点服务范围，不纳入本次“营改增”试点范围。 《应税服务范围注释》咨询服务范围进行了正列举，指提供和策划财务、税收、法律、内部管理、业务运作和流程管理等信息或者建议的业务活动。在判断“咨询”服务是否属于“营改增”范围的问题上，应结合服务内容、服务对象的特点，按照《应税服务范围注释》列举的范围进行界定。健康、保健咨询服务、融资咨询服务不属于《应税服务范围注释》中的试点服务范围。 5、融资担保服务不属于《应税服务范围注释》中的试点服务范围，不纳入本次“营改增”试点范围。 融资担保服务属于金融服务，不符合生产性服务改征增值税的原则。因此，融资担保服务不属于《应税服务范围注释》中的试点服务范围。 6、票务代理服务 票务服务仅限于客运场站内提供的票务服务。《应税服务范围注释》内仅对货运代理、代理报关服务纳入“营改增”范围，对代理业务是否纳入“营改增”范围不可扩大理解。票务代理服务属于代理业，不属于《应税服务范围注释》中的试点服务范围。 7、政府招商引资部门提供的产业孵化场地、开发条件、人才培育等综合服务不属于《应税服务范围注释》中的试点服务范围，不纳入本次“营改增”试点范围。 8、公交公司车身广告业务属于《应税服务范围注释》中的“部分现代服务业—文化创意服务—广告服务”，纳入本次“营改增”试点范围。 《应税服务范围注释》对广告服务各环节作出了列举，包括广告的策划、设计、制作、发布、播映、宣传、展示等。公交公司通过招标等形式，由广告公司在其车内播放广告或制作车身广告向广告公司收取费用的业务符合广告播映、展示的环节，属于广告服务;其营业税按“广告业”申报征收。因此，公交公司车身广告业务属于《应税服务范围注释》中的“部分现代服务业—文化创意服务—广告服务”。 9、图文设计业务属于《应税服务范围注释》中的“部分现代服务业—文化创意服务—设计服务”，纳入本次“营改增”试点范围。 建筑设计业务属于《应税服务范围注释》中的“部分现代服务业—文化创意服务—设计服务”，纳入本次“营改增”试点范围。 10、按交通管理部门确定的固定线路运营的省际、市际长途客运业务，属于公共交通运输服务，可以选择按照简易计税方法计算缴纳增值税。 11、提供上下班班车服务、旅游包车服务不属于公共交通运输服务，不可以选择按照简易计税方法计算缴纳增值税。 12、纳税人接受境外单位提供的技术转让，如境外单位在我国境内存在代理机构，本次调查不需确认我市的纳税人为“营改增”试点纳税人;如境外单位在我国境内无代理机构，本次调查暂不确认我市的纳税人为“营改增”试点纳税人，待10月1日后按规定代扣代缴技术转让业务增值税。 (五) 北京国税针对纳税人提出的有关业务是否纳入营改增试点范围进行了解答，对以下业务进行了明确，供纳税人参考。 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 序业务项目 政策执行口径 备注 号 纳入本次营业税代理记账服务 改征增值税试点1 范围 纳入本次营业税公路货物运输服务 改征增值税试点2 范围 纳入本次营业税技术开发服务 改征增值税试点3 范围 纳入本次营业税垃圾运输服务 改征增值税试点4 范围 纳入本次营业税与江工程监理服务 改征增值税试点苏不5 范围 同 不纳入本次营业汽车道路救援服务 税改征增值税试6 点范围 不纳入本次营业非金融机构从事代售卡业务 税改征增值税试7 点范围 纳入本次营业税房屋咨询服务 改征增值税试点8 范围 不纳入本次营业房屋代办服务 税改征增值税试9 点范围 纳入本次营业税出国留学信息咨询服务 改征增值税试点10 范围 不纳入本次营业出国留学相关代办服务 税改征增值税试11 点范围 纳入本次营业税会议展览服务 改征增值税试点12 范围 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 不纳入本次营业电信单位从事电信业务，对其取得的凭证列举范围内基础税改征增值税试13 电信业务和增值电信业务收入 点范围 纳税人取得《中华人民共和国电信与信息服务业务 经营许纳入本次营业税 可证》，通过互联网向上网用户有偿提供信息等服务的互联改征增值税试点14 网信息服务业务 范围 (六)2012年11月12日，深圳国税发布营业税改征增值税试点实施工作指引，明确以下业务是否纳入营改增试点范围。 营改增”应税服务范围注解 序行业 摘要 注释 号 城际间轻轨(含城际间轻轨属于交通运输业中的陆路运输，不属于铁路运输,1 地铁) 应纳入本次试点范围。 旅游包车(班旅游包车(含为其他单位提供班车、校车)服务属于《应税服2 车)服务 务范围注释》中的“交通运输业”,应纳入本次试点范围。 出租汽车业务中，出租汽车连带配司机的(如，上下班班车、 旅游包车等)，属于《应税服务范围注释》中的“交通运输业”， 汽车租赁业务 应纳入本次试点范围。而仅租赁汽车不配备司机的，属于《应3 税服务范围注释》中的“有形动产租赁服务”，也应纳入本次试 点范围。 交通观光索道、游景点内的观光索道、游船、漂流、电瓶车等是为了旅游观光，运输船、漂流、电瓶4 属于旅游业范畴，不是运输业务,不纳入本次试点范围。 业 车等 快递服务 快递服务不纳入本次试点范围。 5 运钞车提供的运钞车提供的运输服务目的不单是把钞票从某地运到另一地，6 运输服务 主要是为了保护钞票，属于其他服务业，不纳入本次试点范围。 汽车代驾驶服务只是驾驶者提供的驾驶服务,不属于《应税服汽车代驾服务 7 务范围注释》的交通运输业范围,不纳入本次试点范围。 拖车救援 拖车等救援、牵引服务不纳入本次试点范围内。 8 转让交通线路转让交通线路经营权，不纳入本次试点范围 9 经营权 对特定技术项目的分析评价报告和专业知识咨询，如气象灾害气象灾害风险风险评估业务，属于《应税服务范围注释》中的“研发和技术10 研发评估业务 服务_技术咨询服务”，纳入本次试点范围。 和技 术服网络婚姻介绍网络婚姻介绍服务、职业中介服务、交友网站等业务虽然依托务业 服务、职业中介计算机信息技术，但不属于“信息技术服务”，不纳入本次试点11 服务、交友网站范围。 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 等 网站服务收取的服务费属于“信息技术服务”纳入本次试点范网站服务 12 围。 从事数据信息资料(如金融数据信息等)收集、加工、处理并 提供相关信息查询等服务的境内、境外单位，通过网络和其提信息数据查询供的专用设备(包括硬件、软件)为试点地区的单位和个人提13 等服务 供信息数据查询等服务，属于《应税服务范围注释》中的“信 息技术服务”，应纳入本次试点范围。 集团为下属各子公司提供统一的管理服务平台，同时向各子公内部管理平台司收取相应的平台服务费的行为属于“信息技术服务”范围，应14 服务 纳入本次试点范围。 交易所为要素 市场提供的交交易所为要素市场提供的交易平台服务应纳入本次试点范围。 15 易平台服务 对电脑软件的对电脑软件的维护，属于“信息技术服务”，应纳入本次试点范16 维护 围。 非金融机构提供的第三方支付业务属于《应税服务范围注释》第三方支付业信息中的“信息技术服务——业务流程管理服务”。金融机构提供第17 务 技术三方支付不纳入本次试点范围。 服务 网吧 网吧属于娱乐业，不纳入本次试点范围。 18 业 计算机网络系 统设备、线路的计算机网络系统设备、线路的安装服务不纳入本次试点范围。 19 安装服务 网络在线学习教育机构提供的网络在线学习和教育，属于“教育业”，不纳入20 和教育 本次试点范围。 销售网络游戏 点卡、虚拟产品销售网络游戏点卡、虚拟产品(装备)、游戏中使用的工具等(装备)、游戏21 业务属于娱乐业，不纳入本次试点范围。 中使用的工具 等业务 电信增值业务、电信增值业务、出售电信流量业务属于“邮电通信业”，不纳入出售电信流量22 本次试点范围。 业务 经营移动业务 代理、代销移动经营移动业务代理、代销移动卡业务不纳入本次试点范围。 23 卡业务 文化广告业务 虽无广告业务资质，但实际发生“广告业务”的，纳入本次试点24 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 创意范围。 服务会展企业收取会展企业收取的冠名费是对特定企业广告性质的收费，属于业 25 的冠名费 “文化创意服务_广告服务”,纳入试点范围。 车身、车厢内广出租车、公交车公司通过招标等形式，在其车内播放广告或张26 告 贴广告收取的费用，属于“广告业务”，纳入试点范围。 网站收取的互联网点击排名费，按广告服务收入，纳入本次试互联网排名费 27 点范围 广告代理服务 广告代理服务属于“广告服务”，纳入本次试点范围。 28 城市规划、园林城市规划、园林景观的设计(根据客户要求提供前期方案设计 景观的设计业和规划服务)，属于《应税服务范围注释》中的“文化创意服务29 务 _设计服务_环境设计”,纳入试点范围。 电影发行单位、电影制片厂、电视剧制作中心、电视台等发生 转让播映权业转让播映权业务，属于"商标著作权转让服务",纳入试点范围。30 务 但只收取节目制作费，不涉及著作权转让等行为的，不纳入本 次试点范围 广播电视的落广播电视管理单位收取的落地费(入网费)不纳入本次试点范31 地费 围。 宾馆、酒店等提宾馆、酒店等为各类会议提供场地等服务业务，不纳入本次试32 供的会议服务 点范围。 代销产品手续受托代销产品所收取的代销手续费仍按营业税的“服务业”征33 费 收营业税。不纳入本次试点范围。 搬家公司提供的搬家业务属于物流辅助服务中的装卸搬运服搬家业务 34 务，纳入试点范围。 码头拖轮服务 码头拖轮服务属于“港口码头服务”，纳入本次试点范围。 35 港口、码头、市港口、码头、市场提供场地供经营户堆放货物服务,其本质是 场提供场地供利用货场或者其他场所代客贮放货物的业务活动，属于《应税36 经营户堆放货服务范围注释》中的“物流辅助服务——仓储服务”，纳入本次物流 物服务 试点范围。 辅助 服务为报社配送报为报社提供配送报纸服务，属于《应税服务范围注释》中的“物37 业 纸服务 流辅助服务”，应纳入本次试点范围。 货运客运场站的停车场是以货运客运场站设施为依托，提供货货运客运场站运、客运车辆停放服务，纳入本次试点范围，其它的停车场不38 的停车服务 纳入本次试点范围。 货运客运场站提供的“票务服务”纳入本次试点范围，其他票务票务服务 39 服务不纳入本次试点范围。 有形出租音像制品、出租音像制品、图书业务属于“有形动产租赁服务”，纳入本次40 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 动产图书业务 试点范围。 租赁花卉租赁、养护花卉租赁属于“有形动产租赁服务”，纳入本次试点范围;单独服务41 业务 提供花卉养护服务，不纳入本次试点范围。 业 为建筑工地提供拖车、吊车，同时提供操作人员服务的属于“建建筑工地车辆筑业”，不纳入本次试点范围，对只提供专用车辆租赁服务的42 服务 应按“有形动产租赁服务”，纳入本次试点范围。 商场柜台租赁商场柜台租赁实质是租赁场地，属于不动产租赁，不纳入本次43 业务 试点范围。 利用市场调查结论提供内部管理、业务运作和流程管理等信息市场调查业务 44 或建议，属于“鉴证咨询服务”，纳入本次试点范围。 外国总部为中 国子公司提供外国公司总部为中国子公司提供的会计、税务服务属于“鉴证45 的会计、税务服咨询服务”，纳入本次试点范围。 务 会计师事务所、会计师事务所、律师事务所从事的业务(含代理记账、出庭收律师事务所业46 入)，纳入本次试点范围。 务 律师行、会计师事务所等在中国设立的代表处以及外国企业代代表处、代表机表机构，如果从事营改增试点范围的应税服务，纳入本次试点47 构发生的业务 范围。 汽车检测、汽车年检服务属于《应税服务范围注释》中“鉴证汽车检测、年检咨询服务_认证服务”，纳入本次试点范围。但代办汽车年检服48 鉴证服务 务不属于《应税服务范围注释》的规定范围。 咨询 服务 在判断“咨询”服务是否属于改征增值税范围问题上，应结合服 务内容、服务对象特点，按照《应税服务 范围注释》中“研发 与技术服务_技术咨询服务”与“鉴证咨询服务_咨询服务”列举 的范围进行界定。就特定技术项目提供可行性论证、技术预测、健康、保健咨询专题技术调 查、分析评价报告和专业知识咨询等业务活动纳49 服务 入本次营业税改征增值税试点范围;提供和策划财务、税收、 法律、内部管理、业务运作和流程管理等信息或者建议 的业 务纳入本次营业税改征增值税试点范围。健康、保健咨询服务 由于其特殊性，暂不纳入本次试点范围。 公证服务 公证服务不纳入本次试点范围。 50 工程监理业务 工程监理业务不纳入本次试点范围。 51 建筑图纸审核建筑图纸审核业务不纳入本次试点范围。 52 业务 信用评估服务 信用评估服务不纳入本次试点范围。 53 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 房产产权登记房产产权登记发证中心的业务不属于“鉴证咨询服务”范围，不发证中心的业54 纳入本次试点范围。 务 物业管理服务 物业管理服务属于营业税的“服务业”，不纳入本次试点范围。 55 房地产中介服房地产中介服务属于“房地产业”，不纳入本次试点范围。 56 务 劳务公司提供劳务公司提供的派遣员工服务收取的管理费不纳入本次试点的派遣员工服57 范围。 务 银行等金融保 险业从事评估、银行等金融保险机构从事建筑工程的造价预算评估、咨询服58 咨询等应税服务，不纳入本次试点范围。 务 (七)上海 上海“营改增”应税服务执行口径 淘税网cntaotax.net 淘尽税海精华,网遍财会政策! 政策 业务项目 执行备注 口径 不纳 入本 次营 业税 消费卡业务 改征属于营业税中的“服务业——代理业” 增值 税试 点范 围 不纳 入本 次营 业税 出售电信流量业务 改征不属于《应税服务范围注释》的规定范围 增值 税试 点范 围 不纳 入本不论主体是否有专业资质，不属于《应税服务范围建筑图纸审核业务 次营注释》的规定范围 业税 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 改征增值 税试点范围 不纳入本次营业税 工程监理业务 改征不属于《应税服务范围注释》的规定范围 增值税试点范围 不纳入本次营业税 高速公路收费业务 改征不属于《应税服务范围注释》的规定范围 增值税试点范围 不纳入本次营应税服务范围注释只包含了货物运输代理服务和业税代理报关服务，而且从范围注释总的原则来看，是招标代理服务 改征采用了正列举的方式对改征的范围作出界定，对代增值理业务不做扩大解释 税试点范围 不纳入本次营业税属于消费性服务业，不符合生产性服务业改征增值美容美发行业中的造型设计 改征税的总原则 增值 税试点范围 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 不纳 入本 次营 业税虽然依托计算机信息技术，但不属于《应税服务范 婚姻介绍、交友网站业务 改征围注释》中的“部分现代服务业——信息技术服务 增值——业务流程管理服务” 税试 点范 围 不纳 入本 次营 业税虽然依托计算机信息技术，但不属于《应税服务范 职业中介网站业务 改征围注释》中的“部分现代服务业——信息技术服务 增值——业务流程管理服务” 税试 点范 围 不纳 入本 次营在判断“咨询”服务是否属于改征增值税范围问题健康咨询、房产中介咨询、期货业税上，应结合服务内容、服务对象特点，按照《应税咨询、医疗咨询、健康咨询、城改征服务范围注释》中“部分现代服务业——鉴证咨询市发展规划等项目咨询 增值服务——咨询服务”列举的范围进行界定 税试 点范 围 不纳 入本 次营 业税 电信增值业务 改征属于营业税税目中的“邮电通信业” 增值 税试 点范 围 不纳 入本鉴证业务应按照《应税服务范围注释》中“部分现次营为客户提供信用评估业务 代服务业——鉴证咨询服务——鉴证服务”列举的业税范围执行 改征 增值 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 税试点范围 不纳入本次营业税 股权投资公司的基金管理 改征不属于《应税服务范围注释》中的试点服务范围 增值税试点范围 不纳入本次营业税车辆上牌服务、房地产中介服改征不属于《应税服务范围注释》中的试点服务范围。 务、房地产经纪服务 增值税试点范围 不纳入本次营业税 代销服务 改征不属于《应税服务范围注释》中的试点服务范围。 增值税试点范围 不纳入本次营业税 招标行为 改征不属于《应税服务范围注释》中的试点服务范围 增值税试点范围 不纳不属于《应税服务范围注释》中的试点服务范围，电梯维护 入本仍按《国家税务总局关于电梯保养、维修收入征税 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 次营问题的批复》(国税函发〔1998〕390号)规定执 业税行。 改征增值税试点范围 不纳入本次营业税 网络游戏的运营业务 改征不属于《应税服务范围注释》中的试点服务范围 增值税试点范围 不纳入本次营业税 汽车清障施救牵引服务 改征不属于《应税服务范围注释》中的试点服务范围 增值税试点范围 不纳入本次营业税属于营业税中的“其他服务业”，不属于《应税服务运钞车运钞业务 改征范围注释》中的“交通运输业” 增值税试点范围 不纳入本次营 交易所为要素市场提供的交易业税不属于《应税服务范围注释》中的试点服务范围 平台服务 改征增值税试点范 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 围 不纳入本次营业税计算机网络系统设备、线路的安改征不属于《应税服务范围注释》中的试点服务范围 装服务 增值税试点范围 不纳入本次营业税 船舶监造业务 改征不属于《应税服务范围注释》中的试点服务范围 增值税试点范围 不纳入本次营业税 花卉等植物养护服务 改征不属于《应税服务范围注释》中的试点服务范围 增值税试点范围 不纳入本次营业税国际银行卡清算组织(如银联、改征不属于《应税服务范围注释》中的试点服务范围 VISA等)提供的清算服务 增值税试点范围 不纳不属于《应税服务范围注释》中的试点服务范围，入本专业技能培训 与应税服务一并提供且属于应税服务组成部分的次营培训除外 业税 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 改征 增值 税试 点范 围 不纳 入本 次营 业税 公证处提供的公证业务 改征不属于《应税服务范围注释》的规定范围 增值 税试 点范 围 不纳 入本 次营 业税代理记账、代理申报、共享开票改征不属于《应税服务范围注释》的规定范围 业务 增值 税试 点范 围 纳入 本次 营业 税改第三方支付业务属于“部分现代服务业”中的“信息第三方支付业务 征增技术服务——业务流程管理服务” 值税 试点 范围 视纳 税人 提供如利用市场调查结论提供内部管理、业务运作和流的业程管理等信息或建议，则属于“部分现代服务业 市场调查业务 务具——鉴证咨询服务——咨询服务”，征收增值税;体情如单纯提供调查结论，不提供上述咨询服务的，则况进不纳入试点范围 行确 认 电脑维护业务 视纳如提供硬件维护服务，应按照现行增值税修理修配 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 税人劳务缴纳增值税;如提供软件维护服务，则属于“部提供分现代服务业——信息技术服务——软件服务”，的业征收增值税 务具 体情 况进 行确 认 视纳 税人 提供与商品销售量、销售额无必然联系，且商业企业向的业供货方提供一定劳务的收入，如果属于提供广告服 商业企业向供货方收取的费用 务具务的收入，纳入试点范围，征收增值税;如果不属体情于试点服务，例如进场费、上架费等，仍按营业税况进的适用税目税率征收营业税 行确 认 纳入 本次 营业包括污水排放和集中处理等项目，属于原增值税应税改税劳务，按照财税〔2001〕97号、财税〔2008〕污水排放业务 征增156号文件规定，免征增值税。单纯的污水排放业值税务属于“交通运输业——管道运输” 试点 范围 纳入 本次 营业属于《应税服务范围注释》中的“交通运输业”，且税改提供上下班通勤车(班车)服务 一般纳税人接受该服务属于“适用集体福利的购进征增应税服务”，其进项税额不得从销项税额中抵扣 值税 试点 范围 纳入 本次 营业属于“部分现代服务业——信息技术服务——业务依托计算机信息技术提供的人税改流程管理服务”。不包括劳务公司提供的人力资源力资源管理 征增管理服务 值税 试点 范围 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 纳入 本次 营业 税改属于《应税服务范围注释》中的“部分现代服务业建筑设计业务 征增——文化创意服务——设计服务” 值税 试点 范围 纳入 本次 营业其实质是利用车身为客户提供宣传等服务，属于广税改公交公司提供的车身广告服务 告的发布行为。因此，公交公司提供的车身广告服征增务属于《应税服务范围注释》中的“广告服务”范围 值税 试点 范围 纳入 本次 营业原营业税文件规定，“广告代理业应按„服务业—— 税改广告业?征收营业税”(国税函〔1999〕353号)。据广告代理业务 征增此，从事广告代理属于“部分现代服务业——文化 值税创意服务——广告服务” 试点 范围 纳入 本次 营业会展企业收取的冠名费是对特定企业广告性质的税改会展企业收取的冠名费 收费，属于“部分现代服务业——文化创意服务征增——广告服务” 值税 试点 范围 纳入 本次 营业 税改属于《应税服务范围注释》中的“部分现代服务业建筑业检测服务 征增——鉴证咨询服务——认证服务” 值税 试点 范围 律师事务所业务 纳入律师事务所职能范围内的业务不再区分具体事项， use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 本次属于“部分现代服务业”中的“鉴证咨询服务” 营业 税改 征增 值税 试点 范围 汽车租赁配司机的，属于“交通运输业”，征收11,纳入的增值税;汽车租赁不配司机的，属于“部分现代本次服务业——有形动产租赁服务”，征收17,的增值营业税。有营运资质的出租车公司，经营属于提供公共税改汽车租赁 交通运输服务的出租小客车业务，可以选择按照简征增易计税方法计算缴纳增值税。按照交通管理部门确值税定的固定线路运营的省际长途客运业务，属于提供试点公共交通运输服务，可以选择按照简易计税方法计范围 算缴纳增值税 纳入 本次 营业 税改属于《应税服务范围注释》中的“部分现代服务业花卉租赁服务 征增——有形动产租赁服务——有形动产经营性租赁” 值税 试点 范围 纳入 本次 营业城市规划、园林景观的设计(根税改属于《应税服务范围注释》中的“部分现代服务业据客户要求提供前期方案设计征增——文化创意服务——设计服务——环境设计” 和规划服务) 值税 试点 范围 纳入 本次 营业一般是为船舶运输的开展而提供的辅助性业务活税改河道疏浚服务 动，属于《应税服务范围注释》中的“部分现代服征增务业——物流辅助服务——港口码头服务” 值税 试点 范围 码头拖轮服务 纳入属于《应税服务范围注释》中的“部分现代服务业 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 本次——物流辅助服务——港口码头服务” 营业 税改 征增 值税 试点 范围 纳入 本次 营业 税改属于《应税服务范围注释》中的“部分现代服务业搬场业务(搬家业务) 征增——物流辅助服务——装卸搬运服务” 值税 试点 范围 纳入 本次 营业 销售著作权经营许可、转让品牌税改属于《应税服务范围注释》中的“部分现代服务业使用权 征增——文化创意服务——商标著作权转让服务” 值税 试点 范围 纳入从事数据信息资料(如:国际金本次融数据信息)收集、加工、处理营业并提供相关信息查询等服务的税改属于“部分现代服务业”中的“信息技术服务——信境外单位，通过网络和其提供的征增息系统服务” 专用设备(包括硬件、软件)为值税试点地区的单位和个人提供信试点息数据查询等服务 范围 (八)福建 福建国税12366明确以下业务是否属于营改增范围。 是否营服务项目 改增 提供仓储服务的油库 是 单纯的油库租赁 否 测绘科技咨询服务 是 测绘图像处理 否 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of 将商品堆列造型陈放于超市，支付给超市的陈列费 是 支付给境外公司加盟费 否 通过互联网为客户的商品、经营服务项目、文体节目或者通告、声明等委托事是 项进行宣传和提供相关服务的业务 伤残鉴定 是 软件维护服务 是 活动策划 是 田地测量 否 气象局提供的气象检测服务 否 use it as a basis for project acceptance and handover project completion final accounts, if the employer, the design proposed engineering changes, resulting in rework, downtime, material waste, and so on, we give economic visa units out into the field, economic damage check. Signature recognition, Visa records in the hands of the economy and budget staff, as a basis for project completion final accounts of the original information. Engineering change documents are important components of technical documentation management, engineering and technical management and even an important part of the overall project management. Nineth section, and engineering meeting system assigned project head participate in owners and total contracting people recruiting of engineering meeting, understand engineering command on engineering specific progress, and requirements, situation, coordination solution engineering implementation process in the appeared of problem, coordination I company and the construction units Zhijian of construction progress, informed I company in implementation process in the appeared of technology problem, and quality problem and solution and the rectification of method, and means and completed of date. Formation meeting and at each meeting record-keeping system reporting to the company in a timely manner and through the construction of grass-roots teams. Tenth section, and construction technology low-down we by technology chief engineer is responsible for implementation related sector and the personnel, technology low-down work of purpose has two aspects: a is to clear by bear construction task of