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据调查了解,市场上销售外购的或外购品进行加工生产后的农产品的单位(个体业户)大多没有办理税务登记、缴纳税款,这种现象应当引起重视。 财政部、国家税务总局财税字[1995]52号文件明确规定“《增值税暂行条例》第十六条所列免税项目的第一
According to the survey, most of the units that sell agricultural products purchased or outsourced their products for processing (individual households) on the market do not apply for tax registration and pay taxes, which deserves our attention. Ministry of Finance, State Administration of Taxation Caishui Zi [1995] No. 52 document clearly stipulates that “the provisions of Article XVII of the” Provisional Regulations on Value Added Tax, "the first