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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:为了贯彻落实《国务院关于进一步深化棉花流通体制改革的意见》(国发[2001]27号)的精神,现对增值税一般纳税人外购棉花进项税额抵扣有关问题补充通知如下:增值税一般纳税人(包括良种棉加工厂和纺织企业)直接向农业生产者购进的免税棉花,均可根据买价按13%的抵扣率计算进项税额。
In order to implement the “Opinions of the State Council on Further Reforming the Circulation System of Cotton Circulation” (Guo Fa [2001] No. 27), the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the State Administration of Taxation and the Finance Bureau of Xinjiang Production and Construction Corps: , We hereby notify you as follows: Value Added Tax General duty taxpayers (including seed cotton processing plants and textile enterprises) directly purchase from duty-free cotton from agricultural producers are According to the purchase price by 13% of the discount rate calculation of input tax.