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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:经国务院批准,原财政部、国家税务总局《关于增值税几个税收政策问题的通知》[(94)财税字第060号]和财政部、国家税务总局《关于继续对废旧物资回收经营企业等实行增值税优惠政策的通知》(财税字[1998]33号)中,对国家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,自2001年1月1日始继续执行至2005年12月31日止。
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation and the Finance Bureau of Xinjiang Production and Construction Corps: Notice of the Ministry of Finance and the State Administration of Taxation on Several Tax Policies Concerning Value Added Tax with the State Council’s Approval [ (94) Finance and Taxation No. 060] and the Notice of the Ministry of Finance and the State Administration of Taxation on the Continuation of Preferential Value-added Tax Policies on Recycling of Waste Materials and Materials (Cai Shui Zi [1998] No. 33) And distribution of the distribution of the side of the tea sales tax exemption from VAT policy, since January 1, 2001 continue to be implemented until December 31, 2005.