中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900065821

Announcement of the State Administration of Taxation on Issues Concerning Goods and Services Tax for Taxpayers Providing Labor Services for Mineral Resource Extraction to Other Entities and Individuals

国家税务总局关于纳税人为其他单位和个人开采矿产资源提供劳务有关货物和劳务税问题的公告

Issuer
Date
2011-11-07
Instrument
announcement
Cited by
0
This announcement clarifies that certain labor services provided for mineral resource extraction, such as blasting, drilling, and tunnel construction, are subject to business tax, while services like mining, crushing, and sorting are subject to value-added tax, effective from December 1, 2011.
Full text · 原文 238 字
现将纳税人为其他单位和个人开采矿产资源提供劳务有关货物和劳务税问题公告如下:<br> 纳税人提供的矿山爆破、穿孔、表面附着物(包括岩层、土层、沙层等)剥离和清理劳务,以及矿井、巷道构筑劳务,属于营业税应税劳务,应当缴纳营业税。<br> 纳税人提供的矿产资源开采、挖掘、切割、破碎、分拣、洗选等劳务,属于增值税应税劳务,应当缴纳增值税。<br> 本公告自2011年12月1日起执行。此前未处理的,按照本公告的规定处理。<br> 二〇一一年十一月七日<br> 分送:各省、自治区、直辖市和计划单列市国家税务局、地方税务局