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一、凡是实行统一核算的经济联合体,单位内部之间相互提供的产品不征产品税。二、不实行统一核算的联合体产品(除生产烟、酒、化妆品外)均可先交纳增值税。三、采取补偿贸易方式,由双方提供资金、设备,用于企业技术改造和扩大生产,后用新产品分期偿还投资的企业,在交付产品时,按实际收入就地征收产品、资金税。四、经济联合体组织实现的利润,实行先分后税;全民所有制企业用银行贷款投资的可税
First, those who carry out unified accounting of the economic consortium, units within each other to provide product tax is not levied. II. Consolidated products that do not implement unified accounting (except for the production of tobacco, alcohol and cosmetics) may pay VAT first. Third, to take compensation trade, provided by both parties, funds, equipment, for technological transformation and expansion of production of enterprises, with new products after the installment of investment in the enterprise, the delivery of products, according to the actual income of local products and taxes levied. Fourth, the economic union organization to achieve the profit, the implementation of the first sub-tax; all-owned enterprises with bank loans investment tax