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现将《国家税务总局关于外商投资企业若干税收业务问题的通知》(国税发[1995]019号)转发给你们,并结合我省的实际情况,补充通知如下: 一、关于外商投资企业改征增值税、消费税、营业税后税负增加退还多缴税款的若干具体处理意见: (一)外商投资企业超税负返还的计算口径 1、外商投资企业销售商品房取得的收入应按国税函发[1990]505号的有关规定
We hereby forward to you the Circular of the State Administration of Taxation on Several Issues of Tax Business Concerning Foreign-funded Enterprises (Guo Shui Fa [1995] No. 019), and in light of the actual conditions in our province, the supplementary notice is as follows: I. About the Levy of Enterprises with Foreign Investment Value Added Tax, Consumption Tax and Business Tax After Taxes Increase Some Refund of Overdue Taxes Specific Opinions on Disposal: (1) Calculated Amendments for Returning Returned Taxes to Foreign-Invested Enterprises 1. The income earned by a foreign-invested enterprise in selling commercial houses should be calculated according to the formula of Guo Shui Han [ 1990] No. 505 of the relevant provisions