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各省、自治区、直辖市、计划单列市财政厅(局)、税务局: 新税制实施以来,各地陆续反映了一些增值税、营业税执行中出现的问题。经研究,现将有关政策问题规定如下。 一、关于集邮商品征税问题 集邮商品,包括邮票、小型张、小本票、明信片、首日封、邮折、集邮簿、邮盘、邮票目录、护邮袋、贴片及其他集邮商品。 集邮商品的生产、调拨征收增值税。邮政部门销售集邮商品,征收营业税;邮政部门以外的其他单位与个人销售集邮商品,征收增值税。 二、关于报刊发行征税问题 邮政部门发行报刊,征收营业税;其他单位和个人发行报刊,征收增值税。
Since the implementation of the new tax system, the provinces, autonomous regions, municipalities directly under the Central Government, and the municipalities separately listed in the separate plans have successively reflected some problems in the implementation of some of the value-added tax and business tax. After research, the relevant policy issues are as follows. I. Issues relating to taxation of philatelic products Philatelic commodities, including stamps, small sheets, small notes, postcards, first day covers, postage stamps, philatelic books, mailing lists, stamp catalogs, protective bags, stickers and other philatelic products. The production of philatelic commodities, transfer of value-added tax. Post offices sell philatelic products and impose sales tax; other units and individuals outside the postal department sell philatelic products and collect value-added tax. Second, the issue of tax issues on newspapers and periodicals issued by the postal sector, business tax levy; other units and individuals issue newspapers and magazines, the collection of value-added tax.