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为进一步贯彻落实财政部、国家税务总局《关于下岗失业人员再就业有关税收政策问题的通知》有关精神,现将个体工商户销售农产品有关增值税政策通知如下: 一、自2004年1月1日起,对于销售水产品、畜牧产品、蔬菜、果品、粮食等农产品的个体工商户,以及以销售上述农产品为主的个体工商户,其起征点一律确定为月销售额5000元,按次纳税的,起征点一律确定为每次(日)销售额200元。 农产品的具体范围由各省、自治区、直辖市和
In order to further implement the spirit of the Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies on Unemployed Unemployed Workers, we hereby notify you of the relevant VAT policies on the sale of agricultural products by individual industrial and commercial households as follows: I. As of January 1, 2004 As for the individual industrial and commercial households that sell agricultural products such as aquatic products, livestock products, vegetables, fruit products and grain, and individual industrial and commercial households that mainly sell agricultural products mentioned above, the threshold of their monthly sales will be 5000 Yuan, Of the threshold are determined for each (daily) sales of 200 yuan. The specific scope of agricultural products by the provinces, autonomous regions and municipalities