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某市一家棉纺企业为增值税一般纳税人,近期准备转让生产车间以及车间内的部分单独记账的通风、采暖设备,厂房转让价8000万元,通风、采暖设备售价2000万元。对出售通风、采暖设备需要申报缴纳增值税还是营业税,税务机关和纳税人之间存在着争议。据了解,该企业单独记账的通风、采暖设备购进于2009年10月,设备购进时取得了增值税专用发票。《财政部
A cotton textile enterprise in a certain city is a general taxpayer of value added tax. The ventilation and heating equipment and the plant transfer price of 80million yuan for ventilation and heating equipment and 20million yuan for ventilation and heating equipment are recently prepared for the transfer of production workshops and some separate accounting books in the workshop. The sale of ventilation, heating equipment need to declare to pay VAT or sales tax, the tax authorities and taxpayers there is a dispute. It is understood that the business of a separate billing ventilation, heating equipment purchased in October 2009, the purchase of equipment made VAT invoices. "Ministry of Finance