文档介绍：营改增(法规局部)
of rural drinking water sources, protection of drinking water sources in rural areas by the end of th客运，纳税人可选择按照简易计税方法计算缴纳增值税。
包车客运，如：“四川绵竹恒达运输有限责任公司〞 与东方汽轮机有限公司签订客运车辆运输效劳合同，确定好行车路线和不同车型的单次运输费用价格，以公司自有车辆和驾驶员，按照东方汽轮机有限公司指定的车辆数量、行车路线、行车时间为其运送职工，按月根据确定的单次运输价格、当月实际运输车辆及次数进行结算。
水路运输效劳：是指通过江、河、湖、川等天然、人工水道或者海洋航道运送货物或者旅客的运输业务活动。
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities4
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
〔1〕程租业务：是指远洋运输企业为租船人完成某一特定航次的运输任务并收取租赁费的业务。
〔2〕期租业务：是指远洋运输企业将配备有操作人员的船舶承租给他人使用一定期限，承租期内听候承租方调遣，不管是否经营，均按天向承租方收取租赁费，发生的固定费用均由船东负担的业务。
航空运输效劳：是指通过空中航线运送货物或者旅客的运输业务活动。
〔1〕湿租业务：指航空运输企业将配备有机组人员的飞机承租给他人使用一定期限，承租期内听候承租方调遣，不管是否经营，均按一定标准向承租方收取租赁费，发生的固定费用均由承租方承当的业务。
〔2〕航天运输效劳〔新增〕，是指利用火箭等载体将卫星、空间探测器等空间飞行器发射到空间轨道的业务活动。
航空运输的湿租业务，属于航空运输效劳。
航天运输效劳〔新增〕，按照航空运输效劳征收增值税。
管道运输效劳：管道运输效劳，是指通过管道设施输送气体、液体、固体物质的运输业务活动
二、邮政业〔新增〕
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities5
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protec