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财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局:近有部分省的财政监察专员办事处来文,要求对原享受增值税先征后退政策的县(县级市)及其以下新华书店,在撤县(县级市)改区后能否继续按现行政策退税问题予以明确。经研究,现将有关政策明确如下:对符合《财政部、国家税务总局关于出版物和电影拷贝增值税及电影发行营业税政策的通知》(财税[2001]88号)规定的增值税退税条件的原县(县级市)及其以下新华书店和农村供销社,虽因撤县(县
Autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Office of the Financial Ombudsman of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state planning, the State Administration of Taxation: the Office of the Financial Ombudsman of some provinces, Require that the county (county-level city) and its subordinate Xinhua Bookstore (hereinafter referred to as the “Xinhua Bookstore”), who enjoy the first refund policy of enjoying value-added tax, can clarify whether they can continue to refund according to the current policy after they change districts. The study, the policy is now clear as follows: For the Ministry of Finance, the State Administration of Taxation on publications and film copy of the VAT and movie distribution business tax policy notice "(Caishui [2001] No. 88) VAT refund conditions The original county (county-level cities) and its following Xinhua Bookstore and rural supply and marketing cooperatives, although due to withdraw county (county,