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为支持国家商品储备业务发展,经国务院批准,财政部、国家税务总局下发了《关于部分国家储备商品有关税收政策的通知(》财税[2013]59号,以下简称财税[2013]59号文),就2013年1月1日至2015年12月31日期间,中央和地方部分商品储备政策性业务(以下简称商品储备业务)有关税收政策重新进行明确。现将新优惠政策应注意事项提示如下:注意事项一:享受优惠政策主体有限制性财税[2013]59号文明确,对商品储备管理公司及其直属库资金账簿免征印花税。对其承担商品储备业务过程中书立的购销合同免征印花税,对合同其他各方当
In order to support the development of the national commodity reserve business, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Relevant Tax Policies on Certain Reserves for Some Countries (Cai Shui [2013] No. 59, hereinafter referred to as Cai Shui [2013] No. 59 ) For the period January 1, 2013 to December 31, 2015, the relevant central and local government departments on reserve policy (hereinafter referred to as the commodity reserve business) related to the tax policy has been re-defined. Attention should now be given to the new incentives are as follows: Note 1: enjoy the preferential policies Subject limited tax [2013] 59 clear, the Commodity Reserve Management Company and its immediate library funds book exemption from stamp duty. Stamp duty on the book sales and purchase contract in the course of undertaking the commodity reserve business, and treat all other parties to the contract as stamp duty