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财政部、国家税务局规定,对1995年到期的下列增值税过渡性优惠政策暂按原规定执行:1.对铁路工附业单位向其所在铁路局内部其它单位提供货物和劳动免征增值税的政策。2.对电影制片厂销售电影拷贝免征增值税的政策。3.对饲料、农膜、化肥、农药、农机、种子、种苗等农业生产资料免征增值税的政策。4.对边销茶定点企业生产和经销单位的边销茶免征增值税的政策。
The Ministry of Finance and the State Administration of Taxation stipulate that the following transitional preferential policies on value added tax to be expired in 1995 shall be temporarily implemented in accordance with the original provisions: 1. Exemption of added value for goods and labor provided by the railway construction workers to other units within their railway administration Tax policy. 2. The policy of exempting value-added tax from the sale of film copies by film studios. 3. The policy of exempting from VAT the agricultural means of production such as feed, plastic sheeting, fertilizers, pesticides, agricultural machinery, seeds and seedlings. 4. On the side-pin tea sentinel production and distribution units of the side-selling tea exempt from VAT policy.