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△使用钢材单位多余钢材投入市场销售的有关财税规定国家经委、财政部等五个部委行局关于吸引钢材进入市场销售有关财税问题的规定中规定:“使用钢材的单位(不包括钢铁生产企业)在保证完成国家任务的前提下,1986年底和1987年以后入库3个月以上帐面库存多余钢材,允许投入市场按市场价销售,销售收入免征营业税、所得税和调节税,全部收入留给企业,按企业原有自有流动资金和国拨流动资金的比例分别补充流动资金,用于购买所需钢材及其他原材料,不得用于固定资产投资和消费基金分配。
△Related fiscal and taxation regulations concerning the use of surplus units of steel units in the market for sale The provisions of the five ministries and commissions of the State Economic Commission and the Ministry of Finance on the issue of attracting steel products into the market for sale and sales related fiscal and taxation regulations stipulate: “Units using steel products (excluding steel production enterprises) Under the premise of guaranteeing the completion of the national task, after 1986 and after 1987, more than 3 months of stockpiling of excess steel stocks were allowed in the market, allowing investment in the market to be sold at market prices, sales revenue exempted from business tax, income tax and adjustment tax, and all revenue is left to The enterprise shall supplement the current capital according to the proportion of the company’s original self-owned liquidity funds and the state-disbursed liquidity funds for the purchase of the required steel materials and other raw materials, and shall not be used for the distribution of fixed assets investment and consumer funds.