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财政部、国家税务总局联合发布的财税[2006]152号文,就模具产品增值税先征后退问题作出通知。通知指出,自2006年1月1日至2008年12月31日,对部分模具企业生产、销售的模具产品实行先按规定征收增值税,后按实际缴纳增值税额退还50%的办法。退还的税款专项用于企业的技术改造、环境保护、节能降耗和模具产品的研究开发。享受政策的模具产品包括模具、模具标准件和模夹一体化的检具。
Ministry of Finance, State Administration of Taxation jointly issued Cai Shui [2006] No. 152, on the mold product value added tax refund to make a notification. The circular pointed out that from January 1, 2006 to December 31, 2008, part of the mold production and sale of mold products shall be imposed according to the provisions of value-added tax, according to the actual value-added tax refund of 50% approach. Taxes returned specifically for the technological transformation of enterprises, environmental protection, energy saving and mold product research and development. Enjoy the policy of mold products, including mold, mold standard parts and mold clamps integrated gage.