2014年1月22日最近,一些地方出现对国际货物运输代理营业税改征增值税试点免税政策理解不一问题,要求我部予以解读。现解读如下:《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税〔2013〕106号)附件2“营业税改征增值税试点有关事项的规定”第一条第(四)项第6点关于“国际货物运输代理服务”的定义中,“接受货物收货人或其代理人、发货人或其代理人” January 22, 2014 Recently, some places have misunderstandings about the tax exemption policy for the VAT on the VAT for the agency of international carriage of freight forwarders and they are required to interpret it. Now read as follows: “Ministry of Finance State Administration of Taxation on the inclusion of the railway transport and postal business tax into VAT pilot” (Caishui [2013] 106) Annex 2 “business tax reform and VAT pilot related provisions ”Article 1 (4), point 6, in the definition of“ international cargo transport agency service ”,“ accepts the consignee or his agent, consignor or his agent of the consignee ”