标题:财政部 税务总局关于调整铁路和航空运输企业汇总缴纳增值税分支机构名单的通知。内容:<p class="western" style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; border: none; line-height: 2em; break-inside: auto; break-after: auto; text-indent: 2em; font-size: 16px;"><br/></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); border: none; line-height: 2em; break-inside: auto; break-after: auto; text-indent: 2em;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局：</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">现将调整铁路和航空运输企业汇总缴纳增值税分支机构名单有关问题通知如下：</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">一、铁路运输企业</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">对《财政部 国家税务总局关于铁路运输企业汇总缴纳增值税的通知》（财税〔2020〕56号）附件2《国铁集团增值税汇总纳税分支机构名单（二）》，增补、取消、变更本通知附件1所列的分支机构。</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">上述增补、变更的铁路运输企业分支机构，自本通知附件1列明的汇总纳税时间、变更时间起，按照财税〔2020〕56号文件的规定缴纳增值税。</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">上述取消的铁路运输企业分支机构，自本通知附件1列明的取消时间起，不再按照财税〔2020〕56号文件的规定缴纳增值税。</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">二、航空运输企业</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">对《财政部 税务总局关于航空运输企业汇总缴纳增值税总分机构名单的通知》（财税〔2020〕30号）附件《航空运输企业总分机构名单》，增补本通知附件2所列的分支机构。</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">上述增补的航空运输企业分支机构，自本通知附件2列明的汇总纳税时间起，按照财税〔2020〕30号文件的规定缴纳增值税。</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 2em;">附件：</span><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">1.</span><span style="margin: 0px; padding: 0px; outline: none; color: rgb(0, 0, 255); line-height: 2em;"><a href="http://www.chinatax.gov.cn/chinatax/n359/c5192606/5192606/files/%E4%B8%AD%E5%9B%BD%E5%9B%BD%E5%AE%B6%E9%93%81%E8%B7%AF%E9%9B%86%E5%9B%A2%E6%9C%89%E9%99%90%E5%85%AC%E5%8F%B8%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B1%87%E6%80%BB%E7%BA%B3%E7%A8%8E%E5%88%86%E6%94%AF%E6%9C%BA%E6%9E%84%E5%90%8D%E5%8D%95.pdf" target="http://www.chinatax.gov.cn/chinatax/n359/c5192606/_blank" style="margin: 0px; padding: 0px; outline: none; color: rgb(51, 51, 51); text-decoration-line: none; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: none; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: none; color: rgb(0, 0, 255); line-height: 2em;">中国国家铁路集团有限公司增值税汇总纳税分支机构名单</span></span></a></span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 2em;">2.</span><span style="margin: 0px; padding: 0px; outline: none; color: rgb(0, 0, 255); line-height: 2em;"><a href="http://www.chinatax.gov.cn/chinatax/n359/c5192606/5192606/files/%E8%88%AA%E7%A9%BA%E8%BF%90%E8%BE%93%E4%BC%81%E4%B8%9A%E5%88%86%E6%94%AF%E6%9C%BA%E6%9E%84%E5%90%8D%E5%8D%95.pdf" target="http://www.chinatax.gov.cn/chinatax/n359/c5192606/_blank" style="margin: 0px; padding: 0px; outline: none; color: rgb(51, 51, 51); text-decoration-line: none; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: none; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: none; color: rgb(0, 0, 255); line-height: 2em;">航空运输企业分支机构名单</span></span></a></span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-align: right; text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">财政部 税务总局</span></p><p style="font-family: 微软雅黑; margin-bottom: 0in; padding: 0in; outline: none; color: rgb(51, 51, 51); font-size: 17px; font-variant-numeric: normal; font-variant-east-asian: normal; white-space: normal; background-color: rgb(255, 255, 255); text-align: right; text-indent: 2em; border: none; line-height: 2em; break-inside: auto; break-after: auto;"><span style="margin: 0px; padding: 0px; outline: none; line-height: 2em;">2023年4月7日</span></p><p style="line-height: 16px;"><br/></p><p><br/></p>