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Record · chinatax ACC. 900066542

Notice of the State Administration of Taxation on Issues Concerning the Collection of Turnover Tax on Forest Sales and Forest Management and Protection

国家税务总局关于林木销售和管护征收流转税问题的通知

Issuer
Date
2008-02-27
Instrument
notice
Cited by
0
This notice clarifies that the sale of forests and the provision of forest management and protection services are subject to value-added tax (VAT), while separately provided forest management and protection services fall under business tax, with certain agricultural services exempted.
Full text · 原文 249 字
各省、自治区、直辖市和计划单列市国家税务局、地方税务局:  近接部分地区反映销售林木和提供林木管护行为如何征收流转税问题,经研究,现将有关问题明确如下:  纳税人销售林木以及销售林木的同时提供林木管护劳务的行为,属于增值税征收范围,应征收增值税。纳税人单独提供林木管护劳务行为属于营业税征收范围,其取得的收入中,属于提供农业机耕、排灌、病虫害防治、植保劳务取得的收入,免征营业税;属于其他收入的,应照章征收营业税。<br> 国家税务总局 二〇〇八年二月二十七日<br> 营业税,增值税,所有纳税人,农、林、牧、渔业