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按照国家税务总局国税明电[1993]075号关于《电力产品征收增值税的具体规定》,对电力产品征收增值税采用在发电和供电环节分别预征,由电力企业集团、省电力公司统一结算的办法。此规定既考虑了电力行业的生产、销售特点和核算体制,又照顾了发、供电企业所在地的经济利益,执行以来总的反映是好的。但据一些地方反映,
Pursuant to the Detailed Rules for the Collection of Value-added Taxes on Power Products issued by the State Administration of Taxation, State Administration of Taxation, Ming [1993] No. 075, the value-added tax levied on the power products shall be pre-levied separately in the power generation and supply sectors and be uniformly settled by the power enterprise groups and the provincial power companies Approach. This rule not only takes into account the production and sales characteristics and accounting system of the power industry, but also takes into account the economic interests of the places where power generation and power supply enterprises are located. The overall response since implementation was good. However, according to some local reports,