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| Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Calculation and Payment of Value-added Tax on the Head Offices and Branches of Some Air Transport Enterprises | | 财政部、国家税务总局关于部分航空运输企业总分机构增值税计算缴纳问题的通知 |
| (No. 86 [2013] of the Ministry of Finance) | | （财税[2013]86号） |
| The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 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： |
| The issues concerning the payment of value-added tax by the head offices of some air transport enterprises and their branches are hereby notified as follows: | | 现将部分航空运输企业总机构及其分支机构缴纳增值税有关问题通知如下： |
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| I. The head offices and branches of the air transport enterprises as listed in Annex 1 of this Notice shall calculate and pay value-added taxes in accordance with the Interim Measures for the Calculation and Payment of Value-Added Tax on the Head Offices and Their Branches as Pilot Taxpayers (No. 74 [2013] of the Ministry of Finance, hereinafter referred to as the “Interim Measures”) from August 1, 2013. | | 一、本通知附件1列明的航空运输企业总分支机构，自2013年8月1日起，按《总分机构试点纳税人增值税计算缴纳暂行办法》（财税〔2013〕74号，以下称《暂行办法》）计算缴纳增值税。 |
| ．．．．．． | | ．．．．．． |
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