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据粮食部门反映,福建是缺粮省份,每年需从省外调进大量粮油,实行新税制后,由于粮食调运流转环节较多,国有粮油批发企业税负较重。为了发挥国有粮食企业在保证军民粮油供应中的主渠道作用,稳定粮价,根据财政部、国家税务总局财税字(94)004号文件和福建省人民政府(1994)42号纪要精神,对国有粮食企业免征增值税问题明确如下: 一、对国有粮食批发企业批发给国有粮
According to the food sector, Fujian is a food-deficit province. Since large quantities of grain and oil are required to be transferred from outside the province each year, after the implementation of the new tax system, due to more links in the transfer of grain, the tax burden on state-owned grain and oil wholesalers is heavier. In order to give full play to the role of state-owned grain enterprises as the main channel in guaranteeing the supply of grain, grain, and grain, and stabilize grain prices, according to the documentary documents of the Ministry of Finance and the State Administration of Taxation, Document No. 94 (004) and the document of the People’s Government of Fujian Province (1994) No. 42, The issue of exemption of value added tax for grain enterprises is as follows: 1. Wholesale of state-owned grain wholesale enterprises to state-owned grain