垃圾处置费是否要征收营业税-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	垃圾处置费是否要征收营业税
释义	单位和个人提供的垃圾处置劳务不属于营业税应税劳务，对其处置垃圾取得的垃圾处置费，不征收营业税。垃圾处置，是指专业从事垃圾处置的单位和个人提供的垃圾收集、中转运输、焚烧、填埋等业务。法律依据根据《国家税务总局关于垃圾处置费征收营业税问题的批复》（国税函〔2005〕1128号），单位和个人提供的垃圾处置劳务不属于营业税应税劳务，对其取得的垃圾处置费不征收营业税。
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