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近年来,财政部门对农林特产税的征收采取了多种办法,其中最普遍的是财政部门委托供销社或其他单位代扣、代交。代扣代交特产税有两种情况:一是代扣,即由收购单位直接从生产者销售特产货款中代扣税款;二是代交,即特产税直接由收购单位代交。例如向生产者收购100斤云耳,实际市价是1267.20元,收购时收购单位按含税价开单付给生产
In recent years, the finance department has taken various measures for the collection of special agricultural and forestry taxes. The most common one is that the financial department entrusts the supply and marketing cooperatives or other units to withhold or make their own payments. Withholding on behalf of the special effects tax there are two situations: First, withholding, that is, the acquisition unit directly from the producer sales of goods withholding tax deduction; second is on behalf of the transaction, that is, special products tax directly by the acquisition unit on behalf of. For example, to the producer to buy 100 pounds of cloud ear, the actual market price is 1267.20 yuan, the acquisition unit at the time of purchase price tax bill to pay the production