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为支持东北老工业基地振兴,经国务院批准,近日,财政部、国家税务总局下发通知,规定自2004年7月1日起,在黑龙江省、吉林省、辽宁省和大连市实行扩大增值税抵扣范围、调整资源税税额标准和企业所得税优惠等税收政策。——扩大增值税抵扣范围的政策内容主要包括:对东北地区从事装备制造业、石油化工业、冶金业、船舶制造业、汽车制造业、农产品加工业产品生产为主的增值税一般纳税人,购进固定资产、用于自制
In order to support the rejuvenation of the northeast old industrial base, with the approval of the State Council, recently, the Ministry of Finance and the State Administration of Taxation issued a circular stipulating that since July 1, 2004, the expansion of value-added tax will be implemented in Heilongjiang, Jilin, Liaoning and Dalian Deductible range, adjust the tax standards for resource tax and corporate income tax incentives and other tax policies. - The policy of expanding the range of value-added tax deduction includes: the general taxpayer of value-added tax, which is mainly engaged in the production of equipment manufacturing industry, petrochemical industry, metallurgy industry, shipbuilding industry, automobile manufacturing industry and agricultural products processing industry in Northeast China , Purchase of fixed assets for self-made