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为了贯彻合理负担的税收政策,使全能厂与非全能厂的税收负担趋于平衡,以有利于工业朝着专业化方向改组,有利于稳定国家税收收入,财政部遵照国务院的指示,在试点的基础上,进一步总结经验,将1981年颁发的《增值税暂行办法》(见1981年《财政》12期第34页)酌加修改,于今年4月19日以(82)财税字第121号文件,
In order to carry out the tax policy of reasonable burden, the tax burden of the Almighty Factory and the Almighty Factory will be balanced to facilitate the reorganization of the industry in the direction of specialization, which will help stabilize the national tax revenue. The Ministry of Finance, in accordance with the instructions of the State Council, On the basis of further summarizing the experience, the “Interim Measures for Value Added Tax” (see page 34 of “Fiscal 12” in 1981) issued in 1981 was amended and amended on April 19 this year by (82) Cai Shui Zi No. 121 file,