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一、试点情况1.基本情况据财税部门统计,截至2013年12月底,全国交通运输业“营改增”试点纳税人54.8万户,其中一般纳税人7.68万户,小规模纳税人47.12万户;2014年1季度,新纳入试点的铁路运输和邮政业纳税人18648户,其中铁路运输业1295户,邮政业3899户,收派服务业1.35万户(交通运输各子行业“营改增”前后税率变化情况见表1)。
I. Pilot Situation 1. Basic Information According to the statistics by the finance and taxation departments, as of the end of December 2013, the number of pilot taxpayers in the national transportation industry was 548,000, of which 76,800 were ordinary taxpayers and 47,12 were small-scale taxpayers In the first quarter of 2014, a total of 18,648 taxpayers were involved in the railway transport and postal services in the pilot project, of which 1,295 were rail transportation and 3899 postal services, and 13,500 were service-receiving businesses (sub-sectors of transportation and transport Change "before and after the tax rate changes in Table 1).