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最近,经国务院批准,财政部、国家税务总局以财税字[1995]3号文发出的《关于林业税收问题的通知》规定,对国有森工企业以林区“三剩物”和次小薪材为原料生产加工的综合利用产品,在1995年内由税务部门实行增值税即征即退办法。但企业应单独核算该综合利用产品的销售额和增值税销项税额、进项税额,未单独核算或
Recently, with the approval of the State Council, the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Taxation of Forestry issued by Cai Shui Zi [1995] No. 3 has recently stipulated that the state-owned forest industry and enterprises should take the “three residues” and " Small fuelwood for the production and processing of raw materials, comprehensive utilization of products, by the tax department in 1995 the implementation of value-added tax levied on the withdrawal method. However, the enterprise shall separately calculate the sales amount of the comprehensive utilization product and the output tax of value added tax and the input tax amount, which are not accounted for separately or