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山西省国家税务局: 你局晋税流发〔1994〕第71号请示悉。经研究,我们意见,财政部、国家税务总局(94)财税字第016号通知中所说的不再补征消费税的国家计划内统配汽油、柴油是指国家计划内平价汽油、柴油。对你省石油公司列入计划内统计的市场价、导向价库存汽油、柴油,应按规定补征消费税。 请遵照执行。抄:各省、自治区、直辖市国家税务局,各计划单列市国家税务局
Shanxi Province State Administration of Taxation: Your Bureau Jin tax issuance [1994] No. 71, please explain. After research, our opinion is that in the national plan no longer levying the consumption tax as mentioned in the Notice of the Ministry of Finance and the State Administration of Taxation (94) Cai Shui Zi No. 016, gasoline shall be included in the national plan. Diesel oil refers to the petrol and diesel oil under the state plan. For your provincial oil companies included in the planned market price of the statistics, the leading price of inventory of gasoline, diesel, should be imposed by the consumption tax. Please follow the implementation. Copy: State Taxation Bureau of each province, autonomous region, or municipality directly under the Central Government, State Administration of Taxation of each state with separate state planning