论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,新疆生产建设兵团财务局:经国务院批准,现将“十五”期间对以三剩物和次小薪材为原料生产加工的综合利用产品增值税优惠政策通知如下:一、对企业以三剩物和次小薪材为原料生产加工的综合利用产品(产品目录见附件),在2005年12月31日以前由税务部门实行增值税即征即退办法。生产上述综合利用产品的企业,应单独核算该综合利
Finance Bureau (bureau), State Administration of Taxation and Ministry of Finance in each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan, the Office of the Financial Ombudsman of each province, autonomous region, municipality directly under the Central Government and the cities under separate state planning and the Finance Bureau of Xinjiang Production and Construction Corps: “15 ” during the three remnants and the second small fuelwood production and processing of comprehensive utilization of product value-added tax preferential policies are as follows: First, the enterprise to three remnants and secondary fuelwood as raw material production and processing Comprehensive utilization of products (product catalog, see Annex), by December 31, 2005 by the tax department to implement the value-added tax levied and withdrawn. The enterprises that produce the above comprehensive utilization products shall separately account for the comprehensive profit