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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:为进一步完善营业税政策,经研究,现将《中华人民共和国营业税暂行条例实施细则》(以下简称《细则》)第11条有关问题明确如下:一、《细则》第11条“负有营业税纳税义务的单位为发生应税行为并向对方收取货币、货物或其他经济利益的单位,包括独立核算的单位和不独立核算的单位”中的“向对方收
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the local taxation bureau and the finance bureau of the Xinjiang Production and Construction Corps: In order to further improve the sales tax policy, after studying, the Detailed Rules for the Implementation of the Provisional Regulations of the PRC on Business Tax (hereinafter referred to as the “ Article 11 of the ”Provisions“ is as follows: 1. Article 11 of the By-Laws ”Units that are obligated to pay sales tax are units that generate taxable expenses and collect money, goods or other economic benefits from each other, including independent accounting Of the units and non-independent accounting unit “in the” receive each other