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国家税务总局公告2014年第50号现将债券买卖业务营业税有关问题明确如下:按照现行营业税政策规定,金融企业从事债券买卖业务,以债券的卖出价减去买入价后的余额为营业额,买入价应以债券的购入价减去债券持有期间取得的收益后的余额确定。本公告自2014年10月1日起施行。此前未处理的事项,按照本公告的规定执行。特此公告。
Announcement of the State Administration of Taxation No. 50 of 2014 The issues concerning the business tax on the bond trading business are hereby clarified as follows: In accordance with the current business tax policy, the financial enterprises engage in bond trading business. The balance of the selling price of the bond minus the purchase price is the turnover , The purchase price should be determined by the balance between the purchase price of the bonds minus the gains made during the holding of the bonds. This announcement shall come into force on October 1, 2014. Previously unprocessed matters, in accordance with the provisions of this announcement. Special announcement.