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国家财政部、国家税务总局近日联合发布《关于免征蔬菜流通环节增值税有关问题的通知》,通知显示,自2012年1月1日起对从事蔬菜批发、零售的纳税人销售的蔬菜免征增值税,纳税人既销售蔬菜又销售其他增值税应税货物的,应分别核算蔬菜和其他增值税应税货物的销售额;未分别核算的,不得享受蔬菜增值税免税政策。
The State Ministry of Finance and State Administration of Taxation jointly issued the Circular on Relevant Issues on Value-added Tax Exemption from the Circulation of Vegetables in a circular recently. The circular shows that since January 1, 2012, vegetables sold by taxpayers engaging in the wholesale and retail of vegetables have been exempted Value-added tax, taxpayers selling both vegetables and sales taxable value-added goods should be accounted for vegetables and other value-added taxable sales of goods; not accounted for separately shall not enjoy the vegetable VAT exemption policy.