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商品混凝土生产企业实行简易办法征收增值税国家税务总局针对商品混凝土生产企业由于其外购原材料难以取得增值税专用发票,进项税额抵扣不足,造成企业税收负担较高,为了平衡企业的税收负担并便于对商品混凝土生产企业的税收征管,以国税发[2000]37号文规定:对增值税一般纳税人生产销售的商品混凝土,按规定应当征收增值税的,自2000年1月1日起按照6%的征收率征收增值税,但不得开具增值税专用发票。
Commodity concrete manufacturers to implement simple measures to impose value-added tax State Administration of Taxation for commodity concrete manufacturing enterprises because of its outsourcing of raw materials is difficult to obtain value-added tax invoices, input tax credit deficiencies, resulting in a higher tax burden on enterprises, in order to balance the tax burden on enterprises and It is convenient for the tax collection and administration of commodities and concrete producing enterprises. According to Guoshuifa [2000] No. 37 Document, commodity concrete produced and sold by value-added taxpayers in general shall be subject to value-added tax in accordance with the provisions. Since January 1, 2000, 6% levying value-added tax levy, but not issued a special VAT invoice.