论文部分内容阅读
财政部等三部门明确横琴、平潭开发有关税收优惠政策财政部、海关总署、国家税务总局6月11日联合发布《关于横琴、平潭开发有关增值税和消费税政策的通知》,规定:内地销往横琴、平潭与生产有关的货物,视同出口,实行增值税和消费税退税政策。但财政部和国家税务总局规定不适用增值税退(免)税和免税政策的出口贷物,横琴、平潭的商业性房地产开发项目采购的货物,以及该文件附件中列举的内地销往横琴、平潭不予退税的其他货物等不包括在内。退税公式为:增值税应退税额=购进货物的增值税专用发票注明的金额×购进货物适用的增值税退税率,消费税应退税额=购进货物的消费税专用缴款书上注明的消费税额。
Ministry of Finance and other three departments to clarify Hengqin, Pingtan to develop tax incentives Ministry of Finance, General Administration of Customs, State Administration of Taxation jointly issued on June 11 “Hengqin, Pingtan development of the relevant policies on value-added tax and consumption tax notice” Provisions: the mainland sold Hengqin, Pingtan and production-related goods, deemed to be exported, the implementation of value-added tax and consumption tax rebate policy. However, the goods procured by the Ministry of Finance and the State Administration of Taxation that do not apply the VAT refund and exemption policies and the commercial real estate development projects in Hengqin and Pingtan, as well as the Mainland products listed in the appendix to the document Hengqin, Pingtan no refund of other goods are not included. Tax refund formula is: Value-added tax payable = Value-added tax purchased goods invoice specified amount × Value-added tax purchased goods tax rebate rate, Consumption tax should be tax rebates = Consumption tax purchase of goods dedicated payment book marked Consumption tax.