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各省、自治区、直辖市税务局,各计划单列市税务局: 自1994年1月1日起,全国推行增值税后,对进口免税品销售业务如何征收增值税的问题,1994年1月6日,我局以国税明电[1994]006号明传电报将《进口免税品销售业务征收增值税问题的通知》发给各地。现印发给你们,请继续遵照执行。 一、经国务院或国务院授权机关批准的从事免税品销售业务的专业公司(名单附后),对其所属免税品商店批发、调拨进口免税的货物,暂不征收增值税。 二、名单范围内的免税品经营单位及其所属免税品商店零售的进口免税品,按照实现的销售额,暂依6％的征收率征收增值税。 三、上述专业公司、免税品商店批发。调拨或零售非进口免税货物及不属于名单范围的免税品销售单位,均应
The Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government and the Tax Bureau of the cities specifically listed in the separate plans: Starting from January 1, 1994, after the nationwide implementation of the value-added tax, how to impose VAT on the import duty-free goods sales business, on January 6, 1994, I Bureau of State Tax Ming Electric [1994] 006 Ming Chuan Telegraph will be “import tax-free sales of duty-free business tax issues,” sent to all over. Now issued to you, please continue to comply with the implementation. I. Specialized companies engaged in sales of duty-free goods approved by the State Council or the authorities authorized by the State Council (with the attached list) shall not levy value-added tax on the wholesale duty-free shops and transfer of duty-free import goods. Second, the duty-free goods within the scope of the list of duty-free shops and their affiliated retail duty-free imports of imported products, in accordance with the sales, temporarily levied value-added tax at a levy rate of 6%. Third, the above-mentioned professional firms, Duty Free Shops wholesale. Transfer or retail non-import duty-free goods and duty-free sales units that do not belong to the list should