福建省地税局关于实行新税制后,流转税实行“先征后退”,其附征的税费不予办理退库的通知

• 出 处: 税务
• 发表日期: 1995年04期
• 关键词: 地税局 税制改革 退库 地方财政收入 教育费附加 城建税 近接 基础设施

近接部分地方来电,询问关于部分企业流转税实行“先征后退”,其附征入库的一些税费是否也办理退库问题。为确保地方财政收入,经研究并请示省财政厅同意,特明确如下: 税制改革后,凡增值税、消费

Near the part of the local calls, asking about some of the business turnover tax “first sign back”, its attached storage of some taxes also apply for the issue of withdrawal. In order to ensure the local financial revenue, after studying and requesting the consent of the Provincial Department of Finance, it is specifically stated as follows: After the reform of the tax system, all VAT, consumption