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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Lists of the Head Offices and Branches of Railway and Air Transport Enterprises that Pay Value-Added Tax on a Consolidated Basis [Expired]
财政部、国家税务总局关于调整铁路和航空运输企业汇总缴纳增值税总分机构名单的通知 [失效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Lists of the Head Offices and Branches of Railway and Air Transport Enterprises that Pay Value-Added Tax on a Consolidated Basis 

财政部、国家税务总局关于调整铁路和航空运输企业汇总缴纳增值税总分机构名单的通知

(No. 1 [2019] of the Ministry of Finance) (财税〔2019〕1号)

The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; tax services of the State Taxation Administration of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the finance bureau of Xinjiang Production and Construction Corps: 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:
Upon deliberation, we have adjusted the lists of the head offices and branches of railway and air transport enterprises that pay value-added tax (“VAT”) on a consolidated basis. You are hereby notified of the relevant contents as follows: 经研究,我们对铁路和航空运输企业汇总缴纳增值税总分机构名单进行了调整。现将有关内容通知如下:
I. Railway Transport Enterprises   一、铁路运输企业
(1) The branches as listed in Annex 1 to this Notice shall be changed in the Annex 1 to the Notice of the Ministry of Finance and the State Administration of Taxation on Payment of Value-Added Tax by Railway Transport Enterprises on a Consolidated Basis (No. 111 [2013], MOF). (一)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〔2013〕111号)的附件1,变更本通知附件1所列的分支机构。
(2) The branches as listed in Annex 2 to this Notice shall be supplemented to or changed or cancelled in the Annex 2 to the Notice of the Ministry of Finance and the State Administration of Taxation on Payment of Value-Added Tax by Railway Transport Enterprises on a Consolidated Basis (No. 111 [2013], MOF). (二)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〔2013〕111号)附件2,增补、变更、取消本通知附件2所列的分支机构。
(3) The branches as listed in Annex 3 to this Notice shall be changed or cancelled in the Annex to the Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Payment of Value-Added Tax by Railway Transport Enterprises on a Consolidated Basis (No.54 [2014], MOF).
......
 (三)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补充通知》(财税〔2014〕54 号)的附件,变更、取消本通知附件3所列的分支机构。
......

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