2000年8月10日 国税发〔2000〕143号各省、自治区、直辖市和计划单列市地方税务局：为了规范电信业有关营业税政策，便于征收管理，经研究，现就电信部门“集中受理”和销售有价电话卡等业务如何征收营业税问题明确如下：一、关于“集中受理”业务的征税问题“集中受理”业务， State Tax Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan on August 10, 2000: In order to regulate the business tax policies of the telecommunications industry and facilitate the collection and management of tax revenues, How to Collect Business Taxes on Sales of Valued Phone Cards and Other Issues The following issues have been clarified as follows: I. Issues concerning the “centralized acceptance of business”