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马山县地税局关于调整营业税起征点的通知

发布人:mszwzx 有效期: 不限 浏览次数:207

 

广西壮族自治区财政厅
文件
广西壮族自治区地方税务局
 
桂财税﹝201140
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关于调整营业税起征点的通知
 
各市、县财政局,地方税务局;各市地方税务局直属机构;自治区地方税务局直属税务分局、稽查局:
为进一步促进广西经济社会发展,根据《中华人民共和国营业税暂行条例实施细则》的规定,经自治区十一届人民政府第82次常务会议讨论通过,自2011年7月1日起调整全区营业税起征点,现就有关问题通知如下:
一、从2011年7月1日起,我区个体工商户(个人)营业税起征点为:按期纳税的起征点统一调整为月营业额5000元,按次纳税的起征点为每次(日)营业额100元。
二、调整营业税起征点,政策性强、涉及面广、影响大、工作难度大,各级财税机关要高度重视,充分认识调整政策的重要意义,要从大局出发,顾全大局,确保调整政策落实到位;要加大政策宣传力度,广泛宣传,做到家喻户晓,增加政策执行透明度;进一步优化纳税服务,保证调整政策惠及纳税人,确保社会和谐稳定。
三、调整营业税起征点后,将对全区地税部门组织税收收入和税收管理提出更高要求,各级地税部门要强化政策执行的监督和检查,对未达起征点的纳税户实行动态管理,对达到起征点的纳税户要及时、足额征税,保证政策执行的严肃性。
 
 
                           广西壮族自治区财政厅
                                     广西壮族自治区地方税务局
                              二0一一年六月一日

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