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一、《办法》出台的背景根据《财政部商务部国家税务总局关于继续执行研发机构采购设备增值税政策的通知》(财税[2016]121号)规定,税务总局制定了《研发机构采购国产设备增值税退税管理办法》(以下简称《办法》)。二、《办法》的主要内容《办法》是在国家税务总局2011年制定的《研发机构采购国产设备退税管理办法》(国家税务总局公告2011年第73号,此文已过有效期)的基础上,进行了修改完善。主要有以下变化:
I. Background of the Measures According to the Notice of the State Administration of Taxation of the Ministry of Commerce on Continuing the Implementation of the VAT Routine of Procurement Equipment Purchased by R & D Institutions (Cai Shui [2016] No. 121), the State Administration of Taxation formulated the “R & D Institutions Procurement of Domestic Equipment Value Added Tax Refund Management Measures ”(hereinafter referred to as the“ Measures ”). II. Main Contents of the Measures The Measures are formulated on the basis of the Administrative Measures on the Rebate of Domestic Equipment Purchased by R & D Institutions (State Administration of Taxation, No. 73 of 2011, this article has expired) formulated by the State Administration of Taxation in 2011 , Modified and improved. The main changes are as follows: