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为了积极稳妥地推进增值税转型改革,在中共中央、国务院《关于实施东北地区等老工业基地振兴战略的若干意见》文件精神的战略安排下,经国务院批准,自2004年7月1日起,在东北地区实行增值税转型试点,规定了在东北地区特定行业范围内,在保持增值税税率不变的情况下,允许新购入的机器设备等固定资产所含进项税金予以抵扣。这项工作既是中央
In order to actively and steadily promote the reform of value-added tax reform, with the strategic arrangement of the document entitled “Several Opinions on the Implementation of the Revitalization Strategy of the Northeast Industrial Base and Other Old Industrial Bases” by the CPC Central Committee and the State Council, with the approval of the State Council, starting from July 1, 2004, The pilot reform of value-added tax in the northeastern region stipulated that in the area of particular industries in the Northeast, while keeping the value-added tax rate unchanged, allowances for input tax on fixed assets such as newly purchased machinery and equipment should be deductible. This work is both central