论文部分内容阅读
各省、自治区、直辖市财政厅(局)、税务局、各计划单列市财政局、税务局: 财政部、国家税务总局1994年4月27日发(1994)财税字第022号文件《关于调整金属矿、非金属矿采选产品增值税税率的通知》规定,从1994年5月1日起,煤炭产品的增值税税率由17％调整为13％。为了解决煤炭生产企业经营中存在的困难,国务院决定对煤炭生产企业1994年1月1日以后销售并已按17％的税率征税的煤炭产品,其比13％税率多缴的税款予以退还。现将煤炭调整税率后的征税及退还问题通知如下: 一、一般纳税人1994年1月1日至4月30日期间销售的煤炭,应按17％的税率计算缴纳增值税。
The Ministry of Finance, the Inland Revenue Department, the Inland Revenue Department, the Finance Bureau and the Inland Revenue Department of all provinces, autonomous regions and municipalities directly under the Central Government: the Ministry of Finance, the Inland Revenue Department, the Inland Revenue Department, the Inland Revenue Department, the Ministry of Finance, the State Administration of Taxation on April 27, 1994 (1994) Cai Shui Zi No. 022, According to the Notice on Value-added Tax Rates of Mining and Non-metallic Mine Products, the VAT rate of coal products has been adjusted from 17% to 13% from May 1, 1994. In order to solve the difficulties in the operation of coal production enterprises, the State Council decided to refund the coal products that are more than the 13% tax rate for coal products sold after January 1, 1994 and taxed at a rate of 17% . We hereby notify you of the issue of tax collection and refund after the coal tax adjustment: I. General taxpayers Coal sold for the period from January 1 to April 30, 1994 should be subject to VAT at a tax rate of 17%.