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受托加工业务是相对委托加工业务而言的。根据《消费税暂行条例实施细》的解释:委托加工的应税消费品是指由委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品。 受托加工应税消费品是由受托方代收代缴消费税的,且受托方只就其加工劳务缴纳增值税。如果委托方不能提供原料和主要材料,而是受托方以某种形式提
Fiduciary processing business is relatively entrusted processing business in terms of. According to the Detailed Implementation Rules of the Provisional Regulations on Consumption Tax, the taxable consumer goods entrusted to be processed refer to the raw materials and main materials provided by the entrusting party. The entrusted party only collects processing fees and taxable consumer goods processed on the basis of some supplementary materials. Consigned taxable consumer goods are entrusted by the entrusted party to collect and pay consumption tax, and the trustee only to pay VAT on its processing labor. If the principal can not provide raw materials and main materials, but the trustee in some form