论文部分内容阅读
1.“购置税控设备费用可抵减增值税”政策相关解读近日,财政部、国家税务总局发布了《关于增值税税控系统专用设备和技术维护费用抵减增值税税额有关政策的通知》(财税[2012]15号)。该文件延续了国家税务总局《关于转发〈国家发展改革委关于治理和规范企业纳税环节相关收费问题的通知〉的通知》(国税函[2011]382号)相关政策,减少推行防伪税控系统给纳税人带来的额外负担。财税[2012]15号文件规定,经国务院
Recently, the Ministry of Finance, the State Administration of Taxation issued a “policy on value-added tax control system for special equipment and technical maintenance costs to offset the value-added tax tax-related Notice ”(Cai Shui [2012] No. 15). This document extends the relevant policies of the Circular of the State Administration of Taxation on Transmitting the Circular of the National Development and Reform Commission on Regulating and Regulating the Charges Related to the Tax Collection in Enterprises (Guo Shui Han [2011] No. 382), and reducing the implementation of the anti-counterfeiting tax control system Additional burden on taxpayers. Cai Shui [2012] No. 15 document, by the State Council