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一、为了发展酒精的生产,有利于推广以酒精代替汽油以及用酒精制造化工产品,国务院同意将现行酒精税率(粮食制的酒精30%,代用品制的酒精20%)一律减为5%。按照5%税率征税,如果还有困难的,各省、自治区、直辖市可以根据改进税收管理体制的规定予以定期减税或免税照顾。对于用来提炼酒精的白酒一律不征税,在加工成酒精以后,按照酒精的出厂价格征5%的税。如果在甲厂生产白酒到乙厂加工酒精的时候,甲厂可以由县(市)主管工业部门证明免税。但严格禁上使用酒精的部门用酒精兑成白酒饮用或出售。
First, in order to develop the production of alcohol and promote the promotion of alcohol instead of gasoline and the manufacture of chemical products with alcohol, the State Council agreed to reduce the current alcohol rate (food alcohol 30% and alcohol 20%) to 5%. If the tax is levied at the rate of 5%, if there are still any difficulties, provinces, autonomous regions and municipalities directly under the Central Government may regularly take the tax breaks or exempt from tax according to the provisions of the improved tax administration system. For the alcohol used to extract liquor are not taxed, after processing into alcohol, in accordance with the ex-factory price of alcohol levied a 5% tax. If a liquor factory in the A factory to process ethanol, A factory by the county (city) in charge of the industrial sector to prove that tax-free. However, the ban on the use of alcohol is strictly banned on alcohol or liquor.