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各省、自治区、直辖市税务局,各计划单列市税务局: 根据国务院国阅[1994]42号《关于研究财税体制改革方案出台后有关问题的会议纪要》对国家物资储备局系统销售的储备物资,采取先征税后返还的办法的决定,现就国家储备局系统缴纳增值税的具体问题,通知如下: 1.国家物资储备局的物资收储、销售业务,由于实行统一管理、统一结算的体制,为了便于税款征收及财政返还处理,对国家物资储备局所取得的储备物资销售收入,由国家物资储备局在北京向国家税务总局直属征收局集中缴纳增值税。 2.国家物资储备局可向税务征收单位申请办理税务登记、一般纳税人认定手续和购买增值税专用发票,并正确地履行纳税义务。
The Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government and the Inland Revenue Department of the cities specifically listed in the state plan: According to the State Council Guoyu [1994] No. 42 “Minutes of the Meeting on the Relevant Issues after the Reform of the Fiscal and Taxation System Reform Planned,” the reserve materials systematically sold by the State Materials Reserve Bureau, The decision to take the method of return after taxation is hereby given on the specific issues concerning the system of value added tax paid by the State Reserve Bureau as follows: 1. The system of unified settlement of sales and storage of goods by the State Materials Reserve Bureau In order to facilitate the tax collection and fiscal return processing, the State Materials Reserve Bureau shall make a centralized payment of value-added tax to the collection bureau directly under the State Administration of Taxation in Beijing on the sales proceeds of reserve materials obtained by the State Materials Reserve Bureau. 2. The National Materials Reserve Bureau may apply to the tax collection unit for tax registration, the general taxpayer to determine the procedures and purchase VAT invoices, and correctly perform the tax obligations.