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现将国家税务总局《国家税务总局关于用外购和委托加工收回的应税消费品连续生产应税消、费品征收消费税问题的通知))(国税发[1995]094号)转发给你们,并作如下补充,请一并贯彻执行。 一、外购已税消费品的买价是指购货发票上注明的销售额(不包括增值税税款);委托加工
The State Administration of Taxation hereby forwards to you that Circular of the State Administration of Taxation on the Taxable Consumers’ Continuous Production Taxable Consumption Items and Consumption Taxes on Goods Recovered by Outsourcing and Entrusted Processing) (Guo Shui Fa [1995] No. 094) For the following supplement, please carry it out together. First, the purchase of tax has been the purchase price of consumer goods refers to the purchase invoice sales (excluding VAT); commission processing