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,现对数控机床产品增值税先征后返问题通知如下:一、自2001年1月1日至2002年12月31日,对部分数控机床企业生产销售的数控机床产品继续实行增值税先征后返,返还的税款专项用于数控机床产品的研究开发。二、企业缴纳的数控机床产品的增值税在规定返还额度以内的部分全部返还,超过额度的部分不予返还。
The Finance Bureau (bureau), the State Administration of Taxation and the 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 specifically designated in the plan, the Finance Bureau of Xinjiang Production and Construction Corps: CNC machine tool products, VAT return after the first issue notice as follows: First, from January 1, 2001 to December 31, 2002, some CNC machine tool production and sales of CNC machine tools continued to implement value-added tax back after the first collection, Taxes returned specifically for the research and development of CNC machine tools. Second, the value-added tax of the CNC machine tool products paid by the enterprise shall be returned in full within the stipulated return limit, and the part exceeding the limit shall not be returned.