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国家税务总局公告2013年第17号现将旅店业和饮食业纳税人销售非现场消费食品增值税有关问题公告如下:旅店业和饮食业纳税人销售非现场消费的食品,属于不经常发生增值税应税行为,根据《中华人民共和国增值税暂行条例实施细则》(财政部国家税务总局令第50号)第二十九条的规定,可以选择按小规模纳税人缴纳增值税。本公告自2013年5月1日起施行。
Announcement of the State Administration of Taxation No. 17 of 2013 Notice on Value Added Tax on Sales of Off-site Consumption Foods Made by Taxpayers in the Hospitality Industry and Catering Industry As follows: Hotelier and Catering Industry Taxpayers selling off-site consumption of food products are subject to infrequent VAT In accordance with Article 29 of the Implementing Rules of the Provisional Regulations of the People’s Republic of China on Value Added Tax (No. 50 of the State Administration of Taxation of the Ministry of Finance), it may choose to pay value-added tax on a small-scale taxpayer basis. This announcement shall come into force on May 1, 2013.