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据财政部网站2013年10月10日报道,财政部、国家税务总局日前下发了《关于部分国家储备商品有关税收政策的通知》。《通知》指出,对商品储备管理公司及其直属库承担商品储备业务自用的房产、土地,免征房产税、城镇土地使用税。同时,《通知》指出,对商品储备管理公司及其直属库资金账簿免征印花税;对其承担商品储备业务过程中书立的购销合同免征印花税,对合同其他各方当事人应缴纳的印花税照章征收。
According to the website of the Ministry of Finance on October 10, 2013, the Ministry of Finance and the State Administration of Taxation recently issued the Circular on the Relevant Tax Policies on Some Reserves for Some Countries. The Circular states that real estate property, land, property tax and urban land-use tax exempted by commodity reserve management companies and their immediate subsidiaries from commodity reserve business shall be exempted. At the same time, the “Circular” pointed out that it is exempt from stamp duty on the commodity reserve management company and the books of funds directly under it; does not impose stamp duty on the book sales and purchase contracts that it undertakes during the course of the commodity reserve business and on the stamp duty payable by other parties to the contract collection.