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关联企业之间或非关联企业之间在生产经营活动中有时因周转资金紧张,企业之间会相互无偿串换使用资金。这种企业之间无偿使用资金,没有收入或支出的行为,是否涉及税收呢?一、增值税《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号,以下简称“36号文”)附件1:《营业税改征增值税试点实施办法》
Between related enterprises or non-affiliated enterprises in production and business activities sometimes due to the working capital shortage, businesses will use each other for free exchange string of funds. Is there any taxation on the use of funds by such enterprises for no consideration of income or expenditure? I. Value Added Tax Circular of the State Administration of Taxation of the Ministry of Finance on Pilot Launch of the Business Tax for Value Added Tax Reform (Cai Shui [2016] 36 No., hereinafter referred to as “No. 36 text ”) Annex 1: “business tax reform and implementation of the pilot”