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2009年8月24日国税函[2009]456号广西壮族自治区国家税务局:你局《关于纳税人供应非临床用人体血液如何征收增值税问题的请示》(桂国税发[2009]76号)已悉。按照国家卫生部门有关规定,你局请示文所述供应非临床用人体血液的纳税人系指单采血浆站,其经审批设立后可以采集非临床用的原料血浆并供应血液制品生产单位用于生产血液制品。现将有关增值税政策问题批复如下:
August 24, 2009 Guo Shui Han [2009] No. 456 State Revenue Department of Guangxi Zhuang Autonomous Region: Your Request for Instructions on How Taxpayers Collect Value Added Tax on Non-Clinical Human Blood (Gui Shui Fa [2009] No. 76) Already know. In accordance with the relevant provisions of the national health department, you Bureau please show that the supply of non-clinical human blood taxpayers means single plasma stations, which approved the establishment of non-clinical raw materials can be collected after the plasma and blood supply to the production unit for Production of blood products. Here is my reply on the question of VAT policy: