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财会[2013]24号国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为了深入贯彻实施《小企业会计准则》,解决执行中出现的问题,根据《财政部国家税务总局关于暂免征收部分小微企业增值税和营业税的通知》(财税[2013]52号)相关规定,我部制定了《关于小微企业免征增值税和营业税的会计处理规定》,现予印发,请布置本地区相关企业执行。执行中有何问题,请及时反馈我部。
The relevant ministries and commissions of the State Council, relevant agencies directly under the Ministry of Finance, the Finance Bureau (bureau) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the plan, the Finance Bureau of Xinjiang Production and Construction Corps, in order to thoroughly implement the Accounting Standards for Small Enterprises, In accordance with the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Temporarily Exempted Collection of Value-added Tax and Sales Tax for Small and Micro-enterprises (Cai Shui [2013] No. 52), the Ministry of Finance formulated the “Notice on the Exemption of Value-added Tax And Business Tax Accounting Regulations, ”is now issued, please arrange the implementation of the relevant enterprises in the region. What are the implementation problems, please feedback my department.