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财政部国家税务总局第50号令第一条根据《中华人民共和国增值税暂行条例》(以下简称条例),制定本细则。第二条条例第一条所称货物,是指有形动产,包括电力、热力、气体在内。条例第一条所称加工,是指受托加工货物,即委托方提供原料及主要材料,受托方按照委托方的要求,制造货物并收取加工费的业务。
Article 1 of Decree No.50 of the State Administration of Taxation of the Ministry of Finance shall formulate these Detailed Rules in accordance with the Provisional Regulations of the People’s Republic of China on Value-added Tax (hereinafter referred to as the Regulations). Article 2 The goods referred to in Article 1 of the Regulations refer to tangible personal property, including electricity, heat and gas. The term “processing” as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides the raw materials and main materials, and the entrusted party manufactures the goods and charges the processing fee according to the request of the entrusting party.