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为了确保“菜篮子”商品供应,稳定市场物价,我市曾以榕税政[1994]193号文规定:“对国有、集体商业企业批发肉、禽、蛋、水产品和蔬菜业务应交纳增值税在财政返还具体办法尚未明确之前暂缓征收增值税”。现根据财政部、国家税务总局、中国人民银行(94)财预字第55号《关于税制改革后对实行“先征后退”有关预算管理
In order to ensure the supply of “vegetable basket” and stabilize the market price, the municipality once stipulated that the taxation of the VAT should be paid to the wholesale meat, poultry, eggs, aquatic products and vegetables in the state-owned and collective commercial enterprises Specific measures are not yet clear before the deferral of value-added tax. “ According to the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China (94) Choi Zi No. 55 on the implementation of tax reform after the ”first retreat" related budget management