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各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局: 国税函发[1993]156号《国家税务总局关于印发<消费税若干具体问题的规定>的通知》有如下错误,请予更正: 一、第三条关于计税依据问题第2点“根据《中华人民共和国消费税条例实施细则》……”,应改为“根据《中华人民共和国消费税暂行条例实施细则》……”。 二、第四条关于纳税地点问题中“根据《中华人民共和国消费税条例实施细则》……”,应改为“根据《中华人民共和国消费税暂行条例实施细则》……”。 三、国家计划内卷烟生产企业名单中应增加下列烟厂:
Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government, and the tax bureau of each city separately listed in the state plan, and the State Administration of Taxation of Harbin, Changchun, Shenyang, Xi’an, Chengdu, Nanjing, Wuhan and Guangzhou: Guo Shui Han [1993] No.156 Several specific issues of the provisions of the notice, “the following errors, please correct: First, Article III on the tax base” According to the “Regulations of the People’s Republic of China on Consumption Tax Regulations” ...... “, should be replaced by” according to “People’s Republic of China Provisional Regulations on Consumption Tax Regulations” ...... “. Second, Article IV on the issue of tax locations ”under the“ People’s Republic of China Consumption Tax Regulations Implementing Rules ”......“, should be replaced by ”the People’s Republic of China Consumption Tax Provisional Regulations for the implementation details“ ...... ”. Third, the list of cigarette manufacturers in the state plan should add the following factories: