论文部分内容阅读
问:4月1日执行的《财政部、国家税务总局关于调整和完善消费税政策的通知》,与之前的消费税政策相比有那些变化?答:无论是1993年的《消费税征收范围注释》还是1997年的《国家税务总局关于消费税若干征税问题的通知》,对于征税客车的定义都是“面包车”和“旅行车”,很显然,从事旅客运输的轻型公路客车和轻型公交客车与征税客车的
Q: What changes have occurred in the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Policy on Consumption Tax on April 1? Compared with the previous policy on consumption tax? Answer: Whether it is the “Consumption Tax Collection Scope Notes” in 1993 or In 1997, the “Circular of the State Administration of Taxation on Several Issues concerning Consumption Taxation,” and the definition of “taxable passenger vehicles” are both “van” and “station wagon.” Obviously, the definition of “taxable passenger vehicles” and “light wagon buses” Tax bus