财税[2016]74号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据全面推开“营改增”试点后增值税政策调整情况,现就纳税人异地预缴增值税涉及的城市维护建设税和教育费附加政策执行问题通知如下:一、纳税人跨地区提供建筑服务、销售和出租不动产的,应在建筑服务发生地、不动产所在地预缴增值税时,以预缴增值税税额为 Ministry of Finance, Bureau of State Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps, Finance Bureau: According to the overall increase in the value added after the pilot program of “battalion reform and capital increase”, Cai Shui [2016] No. 74 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, Tax policy adjustments are hereby notified on the implementation of the city maintenance and construction tax and education surcharge additional policy on taxpayers paid VAT ahead of time as follows: 1. Where taxpayers provide construction services across regions and sell and rent immovable property, Occurred, real estate where the pre-paid value-added tax, pre-paid value-added tax as