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各省、自治区、直辖市税务局,各计划单列市税务局: 根据《中华人民共和国增值税暂行条例》和《中华人民共和国增值税暂行条例实施细则》的规定,结合电力行业的生产、销售特点和现行核算体制,为了便于增值税应纳税额的计算,经与电力部研究,我们制定了《关于电力产品征收增值税的具体规定》,对电力企业集团、省(市、自治区)电力公司电力产品征税办法作了适当调整,1993年12月29日国税明电[1993]075号明传电报将《电力产品征收增值税的具体规定的通知》发给各地。现印发给你们,请继续遵照执行。
Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government, and the Inland Revenue Department under separate state planning cities: In accordance with the provisions of the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax, combining the characteristics of the power industry’s production and sales, Accounting system, in order to facilitate the calculation of VAT payable, with the study of the Ministry of Electric Power, we formulated the “specific provisions on the collection of value-added tax on power products,” power companies, provincial (municipalities and autonomous regions) Power Company Power Products The tax measures were appropriately adjusted. On December 29, 1993, State Power Ming [1993] No. 075 Ming Ching Telegram distributed to all localities the Notice on Specific Requirements for Collection of Value-added Taxes on Power Products. Now issued to you, please continue to comply with the implementation.