论文部分内容阅读
国家税务总局8月30日对外发布《废弃电器电子产品处理基金征收管理规定》,明确国家税务局征收基金应使用税收票证,基金缴纳义务人违反基金征收管理规定的,税务机关比照税收违法行为予以行政处罚。按照规定,电器电子产品的生产者应缴纳该部分基金,为规范基金使用,国家税务总局要求基金缴纳人在销售或受托加工生产相关电器电子产品,都应该按照从量定额的办法计算应缴纳基金。此前,我国发布《废弃电器电子产品处理基金征收使用管理办法》表示,从今年7月1日开始我国将征收废弃电器电子产品处理基金,征收标准为电视
State Administration of Taxation on August 30 released the “Regulations on Collection and Treatment of Waste Electrical and Electronic Equipment Handling Funds,” specifying that tax levied on funds collected by the State Administration of Taxation should be used. Where the obligor of the fund violates the regulations on the collection of funds, the tax authorities shall make the comparison with the tax unlawful acts Administrative penalties. According to regulations, producers of electrical and electronic products should pay the part of the fund, in order to regulate the use of funds, the State Administration of Taxation requires the fund payers in the sales or fiduciary processing related to the production of electrical and electronic products, . Previously, China released “Waste Electrical and Electronic Equipment Handling Fund Levy and Use of Administrative Measures” said that from July 1 this year, China will impose the disposal of waste electrical and electronic products processing fund, the collection criteria for television