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财税[2015]78号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:为了落实国务院精神,进一步推动资源综合利用和节能减排,规范和优化增值税政策,决定对资源综合利用产品和劳务增值税优惠政策进行整合和调整。现将有关政策统一明确如下:一、纳税人销售自产的资源综合利用产品和提供资源综合利用劳务(以下称销售综合利用产品和劳务),可享受增值税即征即退政策。具体综合利用的资源名称、综合利用产品和劳务名称、技术标准和相关条件、退税
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning, Finance Bureau of the State Administration of Taxation and Xinjiang Production and Construction Corps: In order to implement the spirit of the State Council, further promote the comprehensive utilization of resources and energy conservation and emission reduction, regulate and optimize VAT policy, decided to comprehensive utilization of resources and labor services value added tax preferential policies for the integration and adjustment. Now unify the relevant policies are as follows: First, taxpayers selling self-produced resources and comprehensive utilization of resources to provide comprehensive utilization of resources services (hereinafter referred to as the comprehensive utilization of products and services sales), enjoy the VAT refund policy. Specific comprehensive utilization of the name of the resource, the comprehensive utilization of products and services name, technical standards and related conditions, tax rebates