各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 据部分地区反映,商业企业向供货方收取的部分收入如何征收流转税的问题,现行政策规定不够统一,导致不同地区之间政策执行不平衡。经研究,现规定如下: 一、商业企业向供货方收取的部分收入,按照以下原则征收增值税或营 Provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the State Administration of Taxation and the Local Taxation Bureau: According to reports from some regions, how the business enterprises charge part of the income tax on turnover tax levied on the current taxation policies. As a result, Policy implementation is not balanced. The study, the provisions are as follows: First, commercial enterprises to suppliers to receive part of the income, in accordance with the following principles of value-added tax or battalion