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国家税务局决定将在企业集团中推行增值税。对经国务院主管部门批准的统一核算的集团公司一时没有条件试行增值税的,允许对公司内部各单位互相提供的产品,不征产品税,只就对外销售的产品征收产品税,税率按桌团组建前各单位缴纳的税额占对外销售额的比例换算确定;非统一核算的集团公司中各工业企业委托其他企业加工的产品,收回后用于本企业连续生产的,除烟酒外,也不征收产品税;集团公司中工业企业连续深加工的已税产品,凡加
The State Administration of Taxation decided to introduce value-added tax in conglomerates. For group companies under unified accounting approved by the competent department of the State Council, they may temporarily impose value-added tax on products that are not provided by the Ministry of Finance and the State Administration for Industry and Commerce allows the taxpayers to impose a product tax on the products they sell abroad, Before the formation of the tax paid by each unit to the proportion of foreign sales to determine the conversion; non-unified accounting of the group of companies commissioned by other industrial enterprises processing products, after the recovery for the continuous production of enterprises, in addition to alcohol and tobacco, nor Product tax levied; group companies in the continuous processing of industrial enterprises tax products, where Canada