论文部分内容阅读
一、该企业在所生产产品中的普通过磷酸钙(俗称磷肥)根据《国家税务总局财税字(94)004号文通知》属于免税产品。但是磷肥生产过程中,需要耗用该企业自己生产的硫酸做辅助材料投入生产。而生产这部分硫酸在原材料购进时,其原材料——硫铁矿,购进时税额进入进项税额扣了税,当用于生产免税产品磷肥时,企业对硫铁矿就没有区别,金额扣税,造成企业多计扣税现
First, the company in the production of ordinary products of calcium superphosphate (commonly known as phosphate fertilizer) according to “State Administration of Taxation tax letter (94) No. 004 notice” are duty-free products. However, phosphate fertilizer production process, the company needs to consume their own production of sulfuric acid as auxiliary materials into production. The production of this part of the sulfuric acid in the purchase of raw materials, the raw materials - pyrite, when the purchase tax into the input tax deducted tax, when used to produce duty-free products, phosphate fertilizer, the enterprise is no different from pyrite, the amount of deduction Taxes, resulting in a number of companies withholding tax now