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国家税务总局公告2015年第64号根据《财政部海关总署国家税务总局关于对化肥恢复征收增值税政策的通知》(财税〔2015〕90号)和《财政部国家税务总局关于对化肥恢复征收增值税政策的补充通知》(财税〔2015〕97号)有关规定,为落实好化肥恢复征收增值税相关政策,现就纳税人2015年8月31日前生产或购进尚未销售的化肥(以下简称库存化肥)有关事项公告如下:一、2015年9月30日前,纳税人应将库存化肥品种、数量等资料向主管税务机关备案。
Notice of the State Administration of Taxation No. 64 of 2015 According to the Notice of the State Administration of Taxation of the Ministry of Finance and the State Administration of Taxation on the Policy of Value Added Tax on the Recovery of Chemical Fertilizers (Cai Shui [2015] No. 90) and the Notice of the State Administration of Taxation on the Recovery of Fertilizers (Caishui [2015] No. 97), in order to implement the policy of value-added tax on the recovery of chemical fertilizers, the taxpayers are required to produce or purchase fertilizer not yet marketed before August 31, 2015 (hereinafter referred to as the " Stock Fertilizer) Announcement on Relevant Matters is as follows: 1. Before September 30, 2015, the taxpayer shall record the information on the varieties and quantities of fertilizer stocks to the competent tax authorities for the record.