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深圳市税务局(1989)腔税一字等50号 1989年2月20日接广东省税务局一九八九年二月三日(89)粤税一字第017号《《关于对彩色电视机征收增值税、营业税问题的通知》称:“彩色电视机开征特别消费税后,有关增值税、营业税征收问题明确如下: 根据国家税务局一九八九年二月一日电报通知,开征特别消费税后,对纳税人生产或批发、零售的彩色电视机,按照不含特别消费税和‘国产化发展基金(外汇差价)’的售价征收增值税、营业税。在计算批发环节营业税的计税依据时,彩色电视机的‘购进原价’中也不应包括特别消费税和‘国产化发展基金(外汇差价)’。”
Shenzhen Taxation Bureau (1989) No. 50 of the word of chamber tax, etc. 20 February 1989 Received the Guangdong Provincial Inland Revenue Department February 3, 1989 (89) Yuedian Zi No. 017 “on the color TV VAT levy, business tax issue notice, ”said:“ color TV special consumption tax, the VAT, business tax collection issues clear as follows: According to the State Revenue 1 February 1989 telegram notice, the introduction of special consumption tax After the taxpayers to produce or wholesale, retail color TV set, in accordance with the exclusion of special consumption tax and ’localization development fund (foreign exchange difference)’ of the sale price of value-added tax, sales tax.In calculating the tax basis of sales tax in the wholesale part , The color TV ”purchase price" should not include special consumption tax and ’Localization Development Fund (Foreign Exchange Difference)’.