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财税〔2014〕57号2014年6月13日各省、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:为进一步规范税制、公平税负,经国务院批准,决定简并和统一增值税征收率,将6%和4%的增值税征收率统一调整为3%。现将有关事项通知如下:一、《财政部国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》(财税〔2009〕9号)第二条第(一)项
Cai Shui [2014] No. 57 June 13, 2014 Finance Bureau (Bureau), State Administration of Taxation and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to further standardize the tax system and fair tax burden, , Decided to degenerate and unify the value-added tax collection rate, the 6% and 4% of the VAT levied uniform adjustment of 3%. The relevant matters are hereby notified as follows: 1. Article 1 (1) of the “Circular of the Ministry of Finance and the State Administration of Taxation on the Policy Regarding the Appreciation of Value-added Tax for Certain Goods Subject to Value Added Tax and Simple Measures” (Cai Shui [2009] No. 9)