营业税改征增值税试点过渡政策的规定 财税 2016 36号附件4
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具体政策细节及执行标准，参见《营业税改征增值税试点有关事项的规定》（财税〔2016〕36号附件4）及相关配套文件。 这些文件详细规定了营改增试点期间的相关政策，为纳税人提供了明确的操作规范和政策依据。
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