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近日,某财务公司的人员来信询问,他们公司在2001年度内买卖股票出现了负差余额260万元,如今在2002年度申报营业税时能否继续进行抵扣的问题。其实,《金融保险业营业税申报管理办法》(国税发[2002]9号)第十四条已明确规定:同一大类不同品种金融商品买卖的正负差,在一个
Recently, a member of a financial company asked in a letter that their company had a negative balance of 2.6 million yuan in buying and selling stocks in 2001 and can now proceed with the issue of offsetting the business tax in 2002. In fact, Article 14 of the Measures for the Management of the Business Tax Return of Financial Insurance Industry (Guo Shui Fa [2002] No. 9) clearly stipulates that the positive and negative trade in financial products of the same major different types shall be made in one