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国家税务总局公告2012年第47号一、制定本公告的目的2008年国家实施了燃油税费改革,随着改革工作不断深入,税务机关在贯彻落实各项税收政策、强化税收管理的过程中,发现一些石油炼化企业将属于应征消费税的油品采取变换名称的方式,以化工产品的名义对外销售。一些商贸企业购进非应税产品后再采取变名的方式转换成应税产品销售。如此以来,石油炼化生产企业不但逃避了生产环节的消费税,而且下游的成品油生产企业购进这些油品,在未负担消费税的情况下还多抵扣了消费税,造成国家税款双重损失。
Announcement of the State Administration of Taxation No. 47 of 2012 I. Purpose of Formulating this Announcement In 2008, the state implemented the fuel tax reform. As the reform progresses, the tax authorities, in implementing the various tax policies and strengthening tax administration, Found that some oil refining and petrochemical enterprises will belong to the consumption tax levied on the name of the change to the name of chemical products in the name of external sales. Some commercial enterprises to purchase non-taxable products and then change the way to convert taxable product sales. As a result, oil refining enterprises not only evaded the consumption tax in the production process, but also the downstream refined oil product manufacturers purchased these oil products and even deducted the consumption tax even without paying the consumption tax, resulting in the double loss of state taxes.