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《财政部国家税务总局关于简并增值税税率有关政策的通知》(财税[2017]37号,以下简称“37号文”)自2017年7月1日起施行,《国家税务总局关于调整增值税纳税申报有关事项的公告》(国家税务总局公告2017年19号,以下简称“19号公告”)自2017年8月1日起施行,根据文件规定,增值税中的13%税率简并到11%税率中,而农产品作为原来13%税率中的大项,其税额的账务处理及增值税纳税申报表的填
Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Policies on Demod VAT Rates (Cai Shui [2017] No. 37, hereinafter referred to as “No. 37”) shall come into force on July 1, 2017, and the “Circular of the State Administration of Taxation on (Notice of the State Administration of Taxation, No. 19, 2017, hereinafter referred to as ”Notice No. 19") shall come into effect as of August 1, 2017. According to the document, 13% of the value added tax Tax rate degenerated to 11% tax rate, and agricultural products as the original 13% of the tax rate, the tax accounting and VAT tax returns to fill