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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,新疆生产建设兵团财务局:经国务院批准,现对铸锻件产品增值税先征后返问题通知如下:一、自2003年1月1日至2005年12月31日,对本通知附件所列284户专业铸锻企业生产销售的用于生产机器机械的商品铸锻件,实行先按规定征收增值税,后按实际缴纳增值税额返还35%的办法。返还的税款专项用于企业的技术改造和铸锻件产品的研究开发。
The Finance Bureau (bureau), the State Administration of Taxation and the Ministry of Finance in each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan, the Office of the Financial Ombudsman of each province, autonomous region, municipality directly under the Central Government and the cities specifically designated in the plan, the Finance Bureau of Xinjiang Production and Construction Corps: Forgiveness of castings and forgings after VAT is notified as follows: I. From January 1, 2003 to December 31, 2005, 284 specialized casting and forging enterprises listed in the appendix are used to produce and sell machinery and equipment Castings forgings, the implementation of the first according to the provisions of the value-added tax, according to the actual return of value added tax 35% of the way. The returned tax is specially used for the technological transformation of enterprises and the research and development of castings and forgings products.