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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:2001年,财政部、国家税务总局、原外经贸部联合发出了《关于外国政府和国际组织无偿援助项目在华采购物资免征增值税问题的通知》(财税[2002]2号),明确了外国政府和国际组织无偿援助项目在华采购物资免征增值税政策。现就财政部归口管理的世界银行等国际组织和外国政府对华财政合作项下的无偿援助项目在华采购物资的免税申报审批程序,补充规定如下:
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Finance Bureau of the State Administration of Taxation and Xinjiang Production and Construction Corps In 2001, the Ministry of Finance, the State Administration of Taxation and the former Ministry of Foreign Trade and Economic Cooperation jointly issued the Circular on the Administration of Foreign Governments and International Organizations (Caishui [2002] No. 2), which clarifies the policy of exemption from value-added tax on procurement of materials for procurement of gratuities by foreign governments and international organizations in China. The procedures for examining and approving tax-exempt declarations of purchases of groceries under the financial cooperation with China under the financial cooperation with China by the World Bank and other international organizations governed by the Ministry of Finance are hereby formulated as follows: