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税制改革后,国家陆续制定了若干增值税过渡性优惠政策。对1995年底到期政策的清理意见已上报国务院,在国务院批准前,以下政策暂按原规定执行: 1、对铁路工附业单位向其所在铁路局内部其他单位提供货物和劳务免征增值税的政策。 2、对电影制片厂销售电影拷贝免征增值税的政策。 3、对饲料、农膜、化肥、农药、农机、种子、种苗等农业生产资料免征增值税的政策。 4、对边销茶定点企业生产和经销单位经销的边销茶免征增值税的政策。
After the reform of the tax system, the state has successively formulated some transitional preferential policies on value added tax. The clean-up advice on the expiration policy at the end of 1995 has been submitted to the State Council. Before the approval of the State Council, the following policies are tentatively implemented according to the original provisions: 1. Exemption of value-added tax on the goods and services provided to the other units within the railway bureau by railway workers’ Policy. 2, the film studio selling copy of the film free of VAT policy. 3, the feed, plastic sheeting, fertilizers, pesticides, agricultural machinery, seeds, seedlings and other agricultural means of production exempt from VAT policy. 4, on the side pin tea production and distribution business unit distribution of edge sales of tea exempt from VAT policy.