论文部分内容阅读
北京、上海、深圳市财政局、国家税务局: 根据财政部、国家税务总局《关于中国教育图书进出口公司销售给高等学校教育科研单位和北京图书馆的进口图书、报刊资料免征增值税问题的通知》(财税字[1998]67号)和财政部、国家税务总局《关于中国国际图书贸易总公司销售给高等学校教育科研单位和北京图书馆的进口图书、报刊资料免征增值税问题的通知》(财税字[1998]68号)的规定,对中国教育图书进出口公司和中国国际图书
Beijing, Shanghai, Shenzhen Municipal Bureau of Finance, State Administration of Taxation: According to the “Issues Concerning the Exemption of Value-added Tax on Imported Books and Newspapers and Information Materials Sent to Education and Research Institutions of Higher Learning and Beijing Library by China Education Book Import and Export Corporation on the Basis of the Ministry of Finance and the State Administration of Taxation (Cai Shui Zi [1998] No. 67) and the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Imported Books and Newspaper Materials Sold by China International Book Trade Corporation to Higher Education and Scientific Research Units and Beijing Library Notice ”(Cai Shui Zi [1998] No. 68), the China Education Book Import and Export Corporation and China International Book