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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:经研究,现将有关旧货和旧机动车的增值税政策明确如下:一、纳税人销售旧货(包括旧货经营单位销售旧货和纳税人销售自己使用过的应税固定资产),无论其是增值税一般纳税人或小规模纳税人,也无论其是否为批准认定的旧货调剂试点单位,一律按4%的征
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps: After studying, the policy of value-added tax on used and used motor vehicles is now clearly defined as follows: I. Sales of Taxpayers Secondhand goods (including the sale of used stock by third-party dealers and sales of taxable fixed assets used by taxpayers), whether they are general taxpayers or small-scale taxpayers of value added tax, and whether or not they are authorized transfers of used stock Pilot units, all by 4% of the levy