国家级产品增值税实行先征后返政策

• 出 处: 资源节约和综合利用
• 发表日期: 1995年04期
• 关键词: 产品增值税 先征后返 国家级新产品 国家经贸委 国家税务总局 税制改革 免税政策 科技成果 地方财政收入 国家科委

国家级产品增值税实行先征后返政策为促进科技成果的商品化、产业化，最近经国务院批准，在１９９５年底以前对国家级新产品实行增值税先征税后返还的政策具体内容如下：对列入国家科委、国家经贸委《１９９４年国家级新产品试产计划》内的国家级新产品，应按现定征收增值...

The policy of returning value-added tax of national-level products to enterprises in order to promote the commercialization and industrialization of scientific and technological achievements Recently, the policy of return of value-added tax after the first-class tax on state-level products before the end of 1995 was approved by the State Council as follows: The state-level new products listed in the State Science and Technology Commission and the State Economic and Trade Commission for the Trial Production of State-level New Products in 1994 should be levied as they are now ...