论文部分内容阅读
对于电信单位开展业务过程中附带赠送电信产品征税问题,一直在征税人和纳税人之间存在不同的理解和看法。一些国税征收人员认为,电信单位赠送电信产品(如手机或其他有价物品)属于无偿赠送货物行为,根据《中华人民共和国增值税暂行条例实施细则》第四条规定,单位将购买的货物无偿赠与他人,属视同销售行为,应按赠送货物的销售价征收增值税;地税人员则认为,电信单位在提供电信应税
There have been different understandings and perceptions among taxpayers and taxpayers regarding the taxation of telecom products incidental to the carrying out of business by telecommunication operators. Some tax collectors believe that telecommunication products (such as mobile phones or other valuables) presented by telecommunications units are acts of giving away goods at no expense. According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax, units will give away gifts purchased at no cost Other people, as the same act of selling, shall be charged according to the sales price of goods delivered value-added tax; land tax officers believe that telecommunications units in the provision of telecommunications taxable