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(四)、免税品公司(商店)的优惠政策1、经国务院或国务院授权机关批准的从事免税品销售业务的专业公司(名单附后),对其所属免税品商店批发、调拔进口免税的货物,暂不征收增值税.2、名单范围内的免税品经营单位及其所属免税品经营商店零售的进口免税品,按照实现的销售额,暂依6%的征收率征收增值税.
(4) Preferential policies for duty-free goods companies (stores) 1. Specialized companies engaged in the sales of duty-free goods approved by the State Council or the authorities authorized by the State Council (list attached) shall be exempted from duty-free import and export duty The value-added tax will not be levied on the goods at the moment.2.Duty-free goods retailers in the range of duty-free shops and their duty-free goods stores charge VAT at a rate of 6% according to the sales realized.