论文部分内容阅读
废旧物资回收经营单位自2001年5月1日起,销售其收购的废旧物资免征增值税。生产企业增值税一般纳税入购入废旧物资回收经营单位销售的废旧物资,可按照废旧物资回收经营单位开具的由税务机关监制的普通发票上注明的金额,按10％计算抵扣进项税额;废旧物资回收经营单位应将废旧物资和其他货物的经营分别核算,不能准确分别核算的,不得享受废旧物
Waste materials recycling business units from May 1, 2001 onwards, the sale of its acquisition of waste materials exempt from value-added tax. The general taxpaying of value-added tax of manufacturing enterprises shall be deducted from the amount of input tax deducted by 10% according to the amount stated on the ordinary invoice issued by the tax authorities issued by the waste recycling business units purchased into the waste materials recycling business units; Waste materials recycling business units shall be separate management of waste materials and other goods, accounting can not be accurately separate, shall not enjoy the waste