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实行增值税的外商投资企业,1994年期初库存原材料和商品中含有的已征税款如何处理,国家税务总局已作了规定,但在具体执行中,由于期初存货已征税款的政策性强,操作难度大,企业在处理期初存货已征税款问题上还存在着一些问题,为了解决这些问题,我们对河北省实行增值税的外商投资企业(一般纳税人)1994年期初存货情况进行了全面调查。
The implementation of value-added tax on foreign-invested enterprises, the beginning of 1994 stocks of raw materials and commodities tax already included how to deal with the tax, the State Administration of Taxation has made provisions, but in the specific implementation, due to the beginning of inventory tax already levied In order to solve these problems, we conducted a survey on the inventories of foreign-invested enterprises (general taxpayers) that implemented value-added tax in Hebei Province in the beginning of 1994 Full investigation.