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各省、自治区、直辖市财政厅(局)、税务局,各计划单列市财政局、税务局: 新税制实行后,按照《中华人民共和国增值税暂行条例》和条例实施细则的规定,向购买方收取的各种价外费用均应并入销售额计算缴纳增值税。最近,一些地区和部门要求对在价外收取的城镇公用事业附加是否征收增值税问题予以明确。经研究,现明确如下:
Tax bureaus of the provinces, autonomous regions and municipalities directly under the Central Government, the Inland Revenue Department, the Finance Bureau and the Inland Revenue Department of the cities specifically designated in the state plan: After the implementation of the new taxation system, they shall be charged to the purchaser in accordance with the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Regulations for the Implementation of the Regulations The various extra charges should be incorporated into the sales calculation to pay value added tax. Recently, some regions and departments have demanded that the question of whether VAT should be levied on extra charges for urban and rural public utilities should be clarified. After research, it is clear as follows: