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国家税务局(89)国税流字第436号为鼓励外国人、港澳台同胞、侨眷在国内购买彩电,我局(89)国税流字第204号通知规定:对商业部中国友谊服务公司所属友谊公司(商店)、外轮供应公司和中侨公司下属的侨汇商店以外汇和侨汇销售的彩电,减半征收特别消费税。文件下发后各地对中国友谊服务公司所属华侨商品供应系统(即各地华侨商品供应公司和侨汇商店)经营彩电是否减税问题要求予以明确。经研究,现进一步明确加下:由于华侨商品供应系统是我国侨汇商品供应的重要渠道,为正确贯彻国家有关侨务政策,商业部中国友谊服务公司所属华侨商品供应系统经营的国产和进口彩电,同样可以享受减半征收特别消费税的照顾。具体减税办法按照国家税务局(89)国税流字第204号文件的有关规定办理。
In order to encourage foreigners, compatriots from Hong Kong, Maucao and Taiwan to buy color television in China, the State Administration of Taxation (89) Guoshui Liu Zi No. 204 provides that the friendship to the China Friendship Service Corporation affiliated to the Ministry of Commerce Color TV sets sold to foreign exchange remittances and remittances by remittance companies (shops), OTC supply companies and overseas Chinese remittance shops under the overseas Chinese company shall be exempt from special consumption tax by half. After the document was issued, the requirements of whether to reduce the tax on the operation of color TV sets of the overseas Chinese goods supply system affiliated with China Friendship Service Corporation (ie overseas Chinese commodity supply companies and overseas remittance shops) were clarified throughout the document. The study is now further clarified: As the overseas Chinese goods supply system is an important channel for remittance of goods in the country, in order to correctly implement the national policy on overseas Chinese affairs, the Ministry of Commerce China Friendship Service Corporation owned overseas Chinese goods supply system operated by domestic and imported color TV sets, the same You can enjoy special care tax halved by half. The specific tax reduction measures shall be handled in accordance with the relevant provisions of State Administration of Taxation (89) State Tax Flows No. 204 document.