根據(jù)《國務(wù)院關(guān)于取消和調(diào)整一批行政審批項(xiàng)目等事項(xiàng)的決定》(國發(fā)〔2015〕11號)以及《國家稅務(wù)總局關(guān)于明確部分增值稅優(yōu)惠政策審批事項(xiàng)取消后有關(guān)管理事項(xiàng)的公告》(國家稅務(wù)總局公告2015年第38號)規(guī)定，對財稅[2013]106號“附件3：《營業(yè)稅改征增值稅試點(diǎn)過渡政策的規(guī)定》”第一條第(十)款“隨軍家屬就業(yè)”中“但稅務(wù)部門應(yīng)當(dāng)進(jìn)行相應(yīng)的審查認(rèn)定”、第一條第(十一)款“從事個體經(jīng)營的軍隊(duì)轉(zhuǎn)業(yè)干部”中“經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)”、第一條第(十一)款“為安置自主擇業(yè)的軍隊(duì)轉(zhuǎn)業(yè)干部就業(yè)而新開辦的企業(yè)”中“經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)”、第一條第(十二)款“城鎮(zhèn)退役士兵就業(yè)”中“稅務(wù)機(jī)關(guān)審核”等內(nèi)容自2015年5月29日同時廢止，為納稅人提供了方便、快捷的稅收服務(wù)。

But in actual work, there are still a small number of taxpayers consulting relevant approval matters, and even individual taxpayers are still sending relevant examination and approval materials to the tax authorities.

In the regulations on the pitional policy of business tax to VAT pilot ", it is clear that" from January 1, 2014 to December 31, 2018, the offshore service outsourcing business provided by the pilot taxpayers "is exempt from VAT. However, according to the regulations of the Ministry of Finance and the State Administration of Taxation on the application of VAT zero tariff policy on export services such as film and television (fiscal 118 [3]), the first paragraph (six) of the" business tax pformation VAT pilot pition policy "(fiscal 2013 [106]) is suspended from December 1, 2015. The fiscal and taxation [2013]106 number is" Annex 3: "

According to the document No. 118 of tax [2015], the domestic units and individuals provide the following taxable services to overseas units. Since December 1, 2015, the zero tax policy of VAT has been applied: (1) the production and distribution services of radio, film and television programs (works); (two) technology pfer services, software services, circuit design and testing services, information system services, business process management services, and contractual energy management services outside the contract subject matter; (three) offshore service outsourcing business.

That is to say, from December 1, 2015 onwards, the item "six of" fiscal tax (2013) No. 106 (six) "applicable to the issuance and broadcasting services offered by overseas broadcasting and television programs (works)" is stipulated in the provisions of "taxable services applicable to the zero tax rate and tax exemption policy for VAT" (item six), and the policy of exemption from VAT from the "technology pfer service", "contract energy management services, software services, circuit design and testing services, information system services, business process management services", "radio and television programs (production) production services" and "contract object energy management services in the territory" are suspended.

From the fiscal 106 [2013] document No. 106, the above items are exempt from VAT to fiscal 2015 [2015]. The application of VAT zero tax policy is applied. Although the tax burden has not increased, the "exemption" to "zero tax rate" reflects the pitional nature, continuity and seriousness of the policy.

In view of the changes in the tax exemption policy approved in the 2015 year, we suggest that the tax authorities should increase tax publicity efforts, refine them to relevant business units and do individual counseling work to minimize the burden of taxpayers. The implementation time of zero tax rate for some overseas taxable services such as offshore service outsourcing and technology pfer services is from December 1, 2015, that is, the implementation of this policy will be reflected from 2016 January. In the accounting process, the above business receipts obtained in 2015 December should be collected according to the zero tax rate and corresponding tax accounting.

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