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2008年7月2日财税[2008]94号内蒙古自治区财政厅、国家税务局:国务院批复的《东北地区振兴规划》已将内蒙古自治区东部呼伦贝尔市、兴安盟、通辽市、赤峰市和锡林格勒盟纳入整体规划范围。根据《中共中央国务院关于实施东北地区等老工业基地振兴战略的若干意见(》中发[2003]11号)的精神,经国务院批准,东北老工业基地现行扩大增值税抵扣范围试点政策适用于内蒙古东部地区。据此,财政部和国家税务总局制定了《内蒙古东部地区扩大增值税抵扣范围暂行办法》,现印发给你们,请遵照执行。
July 2, 2008 Caishui [2008] No. 94 Inner Mongolia Autonomous Region Department of Finance, State Administration of Taxation: The “Northeast Rejuvenation Plan” approved by the State Council has put Hulunbeir, Xing’an League, Tongliao, Chifeng and Xilinge Le Union into the overall planning. In accordance with the spirit of “Several Opinions of the Central Committee of the Communist Party of China and the State Council on Implementing the Revitalization Strategy of the Old Industrial Bases in Northeast China (” Zhong Fa [2003] No. 11), with the approval of the State Council, the current Pilot Policy on Expansion of Value Added Tax Deduction in Northeast Old Industrial Base Eastern Inner Mongolia. Accordingly, the Ministry of Finance and the State Administration of Taxation formulated the Interim Measures for Expanding the Scope of Value-added Tax Deduction in Eastern Inner Mongolia, which is hereby issued to you. Please follow the implementation.