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财政部、国家税务总局在2015年6月底分别下发“关于新型墙体材料增值税政策的通知”(财税[2015]73号)和“关于印发《资源综合利用产品和劳务增值税优惠目录》的通知”(财税[2015]78号),对增值税优惠政策做出重大调整,并从2015年7月1日起执行。财税[2015]73号规定对符合条件——未列入国家发改委《产业结构调整指导目录》的“禁止类、限制类”
At the end of June 2015, the Ministry of Finance and the State Administration of Taxation respectively issued the Circular on the VAT Value-Added Tax for New Wall Materials (Cai Shui [2015] No. 73) and the Notice on Printing and Distributing the Comprehensive Utilization of Resources and Labor Goods Value Added Tax Notice of Preferential Catalog “(Cai Shui [2015] No. 78), a major adjustment was made to the preferential VAT policy, and it will be implemented from July 1, 2015 onwards. Caishui [2015] No. 73 stipulates that the ”Prohibited and Restricted Categories" that meet the conditions - not included in the Guiding Catalog of Industrial Structure Adjustment by the National Development and Reform Commission