新华社北京７月１７日电（记者 韩洁、徐蕊）记者１７日从财政部获悉，财政部日前和国家税务总局联合发布通知，明确了国际运输、动漫、船舶代理等方面相关营业税改征试点政策。

    Beijing, July 17 (Reuters)（Reporter sid、XuRui）The reporter learned from 17, finance，The Treasury has and the state administration of taxation jointly issued the notice，Clear the international transport、anime、Shipping agency, etc to business tax policy for related pilot。

    财政部有关负责人指出，这份名为《关于交通运输业和部分现代服务业营业税改征增值税试点若干税收政策的补充通知》，旨在对营业税改征增值税试点执行中的一些政策适用问题做出进一步解释和明确。

    A head of the Treasury said，The name《About transportation and part of the modern service industry business tax change VAT pilot some tax policy added notice》，Aim to business tax change VAT pilot in the implementation of the policy to make further problems for some explanation and clear。

    未签免税协议国家运输企业按３％征收率代扣代缴增值税 Did not sign the duty-free national transportation enterprise according to the agreement online 3% withholding value added tax

    通知提出，未与我国政府达成双边运输免税安排的国家和地区的单位或者个人，向境内单位或者个人提供的国际运输服务，符合《交通运输业和部分现代服务业营业税改征增值税试点实施办法》第六条规定的，试点期间扣缴义务人暂按３％的征收率代扣代缴增值税。

    Notice put forward，And our government is not a bilateral transportation arrangement of duty-free countries and regions to the unit or individual，To domestic unit or individual to provide international transportation service，Accord with《Transportation industry and modern service industry of business tax change VAT pilot implementing measures》Article 6 the rules，During the trial the withholding agent for withholding online at 3% VAT。

    记者了解到，在交通运输业和部分现代服务业启动营业税改征增值税试点后，按照最初试点方案，试点地区没有与我国签署双边运输免税协议的境外运输单位或个人，在向境内单位或个人提供国际运输服务时按理应执行交通运输业服务１１％的适用税率。

    The reporter understands，In transportation industry and part of the modern service industry to start the business tax VAT after the pilot，According to the original pilot plan，Pilot areas not and our country signed a bilateral agreement outside of transportation duty-free transport unit or individual，In the domestic unit or individual to provide international transport services should enforce traffic transportation service according to the applicable tax rate of 11%。

    此次明确从今年１月１日试点启动之际开始，试点期间属于上述情形的扣缴义务人暂按３％的征收率代扣代缴增值税，意味着和其他非试点地区在税负上大体保持一致。

    The clear from January 1, the pilot start began，During the trial the withholding agents who belong to the above situation for online at 3% withholding value added tax，Means and other other areas in the tax burden generally consistent。

    动漫企业原营业税优惠依旧享受 Anime former enterprise business tax preferential still enjoy

    根据通知，被认定为动漫企业的试点纳税人中的一般纳税人，为开发动漫产品提供的动漫脚本编撰、形象设计、背景设计、动画设计、分镜、动画制作、摄制、描线、上色、画面合成、配音、配乐、音效合成、剪辑、字幕制作、压缩转码（面向网络动漫、手机动漫格式适配）服务，以及在境内转让动漫版权（包括动漫品牌、形象或者内容的授权及再授权），自试点开始实施之日至２０１２年１２月３１日，可以选择适用简易计税方法计算缴纳增值税，但一经选择，在此期间不得变更计税方法。

    According to the notice，Is recognized for a cartoon of the pilot taxpayer enterprise general taxpayer，For the development of the cartoon animation products provide script compilation、Image design、Background design、Animation design、Points mirror、animation、produced、Tracing lines、coloring、Picture synthesis、dubbing、music、Sound synthesis、clips、Subtitle make、Compression transcoding（Oriented network anime、Mobile phone anime format adaptation）service，And in the domestic transfer anime copyright（Including cartoon brand、The content of the image or authorized and authorized again），Since the start of the implementation of the pilot, to December 31, 2012，Can choose to apply the tax calculation method simple value-added tax，But once choice，In this period shall not change the tax method。

    记者了解到，改革之前，为鼓励和支持国内动漫产业发展，我国对动漫企业开发动漫产品提供规定的劳务，以及动漫企业在境内转让动漫版权交易收入，减按３％税率征收营业税。营业税改征增值税试点地区由于取消营业税，相关税收优惠何去何从备受关注。

    The reporter understands，Before reform，To encourage and support for domestic cartoon industry development，Our country enterprise development of cartoon animation products provide labor regulations，And anime enterprise in China to the transfer of anime copyright transaction income，Reduced to 3% tax rate to impose business tax。Business tax change VAT pilot areas due to the elimination of business tax，Related preferential tax go been concerned。

    此次调整，意味着试点地区动漫企业营业税改征增值税后，原先在营业税上享有的优惠政策将予以保留和转换，即改按３％的征收率征收增值税。

    The adjustment，Means that pilot areas anime enterprise business tax change after VAT，In the original business tax enjoy preferential policies are reserved and conversion，That is according to 3% of online to impose value added tax。

    船舶代理企业统一按６％税率纳税 Shipping agency enterprise unified tax according to 6% tax rate

    通知规定，船舶代理服务统一按照港口码头服务缴纳增值税。《财政部 国家税务总局关于交通运输业和部分现代服务业营业税改征增值税试点若干税收政策的通知》第四条中“提供船舶代理服务的单位和个人，受船舶所有人、船舶经营人或者船舶承租人委托向运输服务接收方或者运输服务接收方代理人收取的运输服务收入，应当按照水路运输服务缴纳增值税”的规定相应废止。

    Notification provisions，Shipping agency services in accordance with the unified port service pay value added tax。《The Treasury total bureau of national tax wu about transportation and part of the modern service industry business tax change VAT pilot some tax policy notice》Article 4 in“Provide shipping agency service units and individuals，By the owner、The operator of a ship or ships to transport services entrusted by the receiving party or transport service agent in charge of the receiving party transport services revenue，Shall, in accordance with the water transportation service pay value added tax”The corresponding provisions shall be abolished。

    记者了解到，此前试点地区船舶运输企业按提供运输服务和代理服务不同，分别执行１１％和６％的税率，但在实际操作中出现无法依不同税率开具发票问题。为更好完善该领域税收政策，此次调整将船舶代理企业与货物代理企业的税收政策等同，即同样执行６％的增值税税率。

    The reporter understands，Previous pilot areas shipping enterprise according to provide transportation service and agency service different，Each enforce the tax rate of 11% and 6%，But in practice according to different tax rates appear not invoice problem。For better perfect this field tax policy，The adjustment will ship agency enterprise and goods agents enterprise tax policy equivalent，That is the same executive to the VAT rate of 6%。

    此外，通知明确，试点纳税人中的一般纳税人，以试点实施之前购进或者自制的有形动产为标的物提供的经营租赁服务，试点期间可以选择适用简易计税方法计算缴纳增值税。

    In addition，Notice clear，The pilot taxpayer average taxpayer，On a trial before the implementation of homemade tangible personal purchases or to provide business lease and service of the subject matter，During the pilot can choose simple calculation method for tax pay VAT。

    对于上述试点政策的补充和调整，财政部财科所副所长白景明指出，上海“营业税改征增值税”试点运行已经半年，对一些政策作进一步明确和完善是必要的，这也是试点的应有之意。 

    For the pilot policy and the adjustment of the supplement，The Treasury, deputy director of the wealth BaiJingMing said，Shanghai“Business tax change VAT”The pilot operation has been for half a year，For some policy for further clear and perfect is necessary，This is the meaning of the pilot due。