为了支持和鼓励发展横向经济联合,发挥税收的经济杠杆作用,根据国务院《关于进一步推动横向经济联合若干问题的规定》,在税收方面特作具体规定如下: 一、经济联合组织生产的产品和内部互供产品征税问题。对实行联合的企业互供产品配套协作,要避免重复征税。为此,要采取积极的步骤,加快推行增值税的步伐,并逐步简化征税手续。对目前尚未实行增值税的产品,也要采取鼓励联合的措施,原则是:不能因实行联合而增加企业的税收负担,也不能因实 In order to support and encourage the development of horizontal economic cooperation and to exert the economic leverage of taxation, according to the State Council’s “Provisions on Further Promoting the Cross-economy Joint Issue”, the special provisions on taxation are as follows: First, the products and internal Mutual supply tax issues. On the implementation of joint enterprises supporting the supply of complementary products, to avoid double taxation. To this end, we must take positive steps to speed up the pace of implementing value-added tax and gradually simplify the tax collection procedures. For products that have not yet implemented value-added tax, measures should also be taken to encourage cooperation. The principle is that the tax burden on enterprises should not be increased due to the implementation of the alliance,