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2012年11月6日,《国家税务总局关于消费税有关政策问题的公告》(国家税务总局公告2012年第47号,以下简称47号公告)发布,自2013年1月1日起“油品类”产品消费税实行新政。为便于理解,2012年11月20日国家税务总局办公厅发布了《关于<消费税有关政策问题的公告的解读>》(以下简称解读稿)。为便于把握政策,笔者结合47号公告及解读稿对此作进一步的解读。一、新政出台的背景消费税税目采用列举法,
On November 6, 2012, “Notice of the State Administration of Taxation on Relevant Policy Issues on Consumption Tax” (Announcement No. 47 of 2012 of the State Administration of Taxation, hereinafter referred to as Announcement No. 47) was released and effective from January 1, 2013 onwards. "Product consumption tax implementation of the New Deal. For ease of understanding, the General Office of the State Administration of Taxation released the Interpretation on the Announcement on the Policy Concerning the Consumption Tax on November 20, 2012 (hereinafter referred to as the draft for explanation). In order to facilitate the grasp of the policy, the author combined with the announcement and interpretation of No. 47 for further interpretation. First, the background of the introduction of the New Deal consumption tax items enumeration method,