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现将财政部、国家税务总局《关于林业税收问题的通知》(财税字<1995>3号)转发给你们(本刊注,原通知已登本刊第7期),结合我省实际情况,提出如下补充意见,请一并贯彻执行。 一、各县(市、区)国税机关应按财政部、国家税务总局财税字(1995)3号文规定,对符合在95年内实行增值税“即征即退”的国有森工企业进行资格认定。企业应填写《国有森工企业“即征即退”资格认定表》(简称《资格认定表》,详见附件二),向国税征收
Now that the Ministry of Finance and the State Administration of Taxation have forwarded to you the notice on the taxation of forestry (Cai Shui Zi <1995> 3) (this printed note, the original circular has been published in Issue No. 7), with the actual situation in our province, Put forward the following additional comments, please implement them together. (1) The taxation authorities of all counties (cities, districts) shall, according to the provisions of Cai Shui Zi (1995) No.3 of the Ministry of Finance and the State Administration of Taxation, qualify the state-owned forestry and industrial enterprises that have implemented the “levying and retiring” VAT within 95 years Certified. Enterprises should fill out the “state-owned forest industry enterprises,” Jizhengjitui “qualification form” (referred to as “qualification form”, see Annex II), to collect taxes