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["附件："]
["政府收支分类科目修订前后对照表"]
[]
["现行科目",{"$nulls":4},"修订情况","修订后科目"]
["类","款","项","目","科目名称",null,"类","款","项","目","科目名称","科目说明"]
["101","01","04","01","改征增值税","修改科目说明","101","01","04","01","改征增值税","中央与地方共用收入科目。反映实施营业税改征增值税试点期间由营业税改征的增值税。铁路建设基金营业税改征增值税为中央收入，其他均为地方收入。"]
[{"$nulls":5},"新增",101,"01","04","02","中国铁路总公司改征增值税待分配收入","中央收入科目。反映待分配的中国铁路总公司集中缴纳的铁路运输企业营业税改征增值税。在中央和地方财政统计改征增值税收入时对本科目不作统计，以免重复计算。"]
["101","01","04","20","改征增值税税款滞纳金、罚款收入","修改科目说明","101","01","04","20","改征增值税税款滞纳金、罚款收入","中央与地方共用收入科目。反映改征增值税税款滞纳金、罚款收入。铁路建设基金营业税改征增值税税款滞纳金、罚款收入为中央收入，其他均为地方收入。"]

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