论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局: 为支持连锁经营的发展,根据《增值税暂行条例》第22条的有关规定,现对连锁经营企业实行统一缴纳增值税的有关问题通知如下: 一、对跨地区经营的直营连锁企业,即连锁店的门店均由总部全资或控股开设,在总部领导下统一经营的连锁企业,凡按照国内贸易部《连锁店经营管理规范意见》(内贸政体法字〔1997〕第24号)的要求,采取微机联网,实行统一采购配送商品,统一核算,统一规范化管理和经营,并符合以下
In order to support the development of chain operation, in accordance with the relevant provisions of Article 22 of the Provisional Regulations on Value-added Tax, the departments of finance (bureaus) and the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan are hereby uniformly applying value- added tax The relevant issues as follows: First, the direct management of cross-regional chain stores, that is, chain stores are wholly owned or controlled by the headquarters set up under the leadership of the unified headquarters of the chain business, where in accordance with the Ministry of Trade, “Chain Store Management Standardization Opinions ”(Internal Trade Law and the law [1997] No. 24), the use of computer networking, the implementation of a unified procurement of goods distribution, unified accounting, standardized management and operation, and in line with the following