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近日,海关总署接财政部文件《财政部关于进口农药原药及中间体进口环节增值税先征后返有关问题的通知》(财税[2003]68号,以下简称通知),经国务院批准,对2003年国家计划内安排进口的农药原药、中间体继续实行进口环节增值税先征后返的税收政策。具体执行如下: 享受2003年进口农药原药及中间体进口环节增值税先征后返的农药原药、中间体(清单见通知附件),必须用于生产农药,如挪作他用将如数追回已返还的增值税税款,并按有关规定予以处罚,统一由中国化工供销(集团)总公司向海关办理进口纳税和税收返还手续。
Recently, the General Administration of Customs received the document of the Ministry of Finance, “Notice of the Ministry of Finance on Issues Relating to the First-time Collection and Return of Value-added Tax on the Imported Pesticide Original Drugs and Intermediates” (Cai Shui [2003] No. 68, hereinafter referred to as the Notice) For the pesticide raw drugs imported into the country plan in 2003, the intermediate business will continue to implement the tax policy of returning value-added tax after importation. Specific implementation is as follows: Enjoy the 2003 import of pesticides and intermediate import value-added tax before the return of pesticides, intermediates (list see notification annex), must be used for the production of pesticides, Recover the VAT already returned, punish it in accordance with the relevant regulations and unify the formalities of import tax payment and tax refund returned by China National Chemical Supply and Marketing (Group) Corporation to the Customs.