论文部分内容阅读
经国务院批准,国家有关部门最近就若干农业生产资料免征增值税问题和继续对废旧物资回收经营企业等实行增值税优惠政策问题发出通知,其中有两项规定与酿酒行业有关:一是饲料自1996年1月1日至1997年12月31日继续免征增值税;二是在1997年年底以前对废旧物资回收经营企业增值税实行先征后返70%。
With the approval of the State Council, the relevant state authorities recently issued a circular on the exemption of value-added tax for certain agricultural means of production and the continued implementation of the preferential VAT policy on value-added taxation of waste materials recycling enterprises. There are two provisions concerning the brewing industry: January 1, 1996 to December 31, 1997 continue to exempt from value-added tax; the second is by the end of 1997 before the value-added tax on recycling of waste materials, the implementation of pre-requisitions and return 70%.