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据中国轻工总会信息,经国务院批准,我国对模具产品增值税问题有了新规定,将有12户轻工国有模具企业可享受税收优惠政策。根据财政部、国家税务总局《关于模具产品增值税先征后返的通知》精神,在1997年底以前(1997年1月1日起),对本通知附件所列80户国有专业模具生产企业生产销售的模具产品,实行先按规定征收增值税,后按实际缴纳税额返还70%的办法。返还资金按分税制财政体制的规定,由中央财政和地方财政分别负担。
According to the information of China National Light Industry Association, approved by the State Council, China has new regulations on the issue of value-added tax for mold products. There will be 12 light state-owned mold enterprises enjoying the preferential tax policies. According to the “Ministry of Finance, the State Administration of Taxation on the return of mold products value added tax,” the spirit of the end of 1997 before (January 1, 1997), the notice listed in the annex to the 80 state-owned professional mold production and marketing enterprises Of the mold products, the implementation of the first according to the provisions of the value-added tax, according to the actual payment of tax return 70% approach. The return of funds according to the tax-sharing system of the financial system, respectively, by the central finance and local finance respectively.