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财政部、国家税务总局以财税明电[2000]6号文发出《关于延续若干增值税免税政策的通知》称,1994年税制改革后,为实现新老税制的平稳过渡,国务院及其有关部门陆续制订了一些过渡性的税收优惠政策文件。这些文件大都于2000年底执行到期。国务院有关部门正在对此进行清理。为了做好衔接工作,在新的政策文件下发前,以下规定从2001年1月1日后可暂继续执行:
The Ministry of Finance and the State Administration of Taxation issued the Circular on the Continuation of Certain Tax Exemption Policies on Value-added Tax with the guidance of Cai Shui Ming Dian [2000] No. 6 saying that in order to achieve a smooth transition of the new and old tax systems after the reform of the tax system in 1994, the State Council and relevant departments Gradually formulated some transitional tax preferential policy documents. Most of these documents expire at the end of 2000. Relevant departments of the State Council are cleaning up this. In order to make the convergence work well, the following provisions may be temporarily resumed after January 1, 2001 before the new policy document is issued: