论文部分内容阅读
财法[2012]8号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:《中华人民共和国消费税暂行条例实施细则》(财政部令第51号)第七条第二款规定,“委托加工的应税消费品直接出售的,不再缴纳消费税”。现将这一规定的含义解释如下:委托方将收回的应税消费品,以不高于受托方的计税价格出售的,为直接出售,不再缴纳消费税;委托方以高于受托方的计
Finance Bureau [2012] No. 8 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and the State Administration of Taxation and the Finance Bureau of the Xinjiang Production and Construction Corps: Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax of the People’s Republic of China (MOF Decree No. 51 ) The second paragraph of Article VII stipulates that “Consigned directly to the processing of taxable consumer goods, no longer pay consumption tax ”. Now the meaning of this provision is explained as follows: The consignor will be recovered taxable consumer goods, not higher than the trustee’s taxable price for sale, direct sale, no longer pay excise tax;