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2000年12月27日,财政部、国家税务总局以内部明电的形式发出《关于延续若干增值税免税政策的通知》。通知指出,1994年税制改革后,为实现新老税制的平稳过渡,国务院及其有关部门陆续制订了一些过渡性的税收优惠政策文件。这些文件大都于2000年底执行到期。?
On December 27, 2000, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Continuation of Certain VAT Exemption Policies in the form of internal electricity bills. The circular pointed out that after the reform of the tax system in 1994, in order to achieve a smooth transition of the old and new tax systems, the State Council and relevant departments successively formulated some transitional tax preferential policies and documents. Most of these documents expire at the end of 2000. ?