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国家税务总局为了认真贯彻执行新的增值税征税办法,合理地处理外贸企业进口货物和出口转内销货物(以下简称“内销货物”)一九九四年期初库存货物已征税款的扣除问题,现将有关事项通知如下: 一、外贸企业(包括工贸公司)必须对一九九四年期初库存内销货物进行一次彻底的清理,做到帐物相符,并要将已征增值税税款从存货成本中分离出来,单独记帐。
In order to conscientiously implement the new VAT tax collection method, the State Administration of Taxation reasonably handled the deduction of the tax amount on the imported goods and the goods for export and domestic sales (hereinafter referred to as “domestic sales”) of foreign trade enterprises in early 1994 , The relevant matters are hereby notified as follows: 1. Foreign trade enterprises (including industrial and trading companies) must conduct a thorough clean-up of the domestic-stocked goods at the beginning of 1994 so that the goods meet the requirements. Tax-levied value-added tax Separated from the cost of inventory, separate billing.