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财政部、国家税务总局2000年12月27日以财税明电[2000]6号“关于延续若干增值税免税政策的通知”中称:1994年税制改革后,为实现新老税制的平稳过度,国务院及其有关部门陆续制订了一些过渡性税收优惠政策文件,这些文件大都于2000年底执行到期,国务院有关部门正在对此进行清理,为了做好衔接工作,在新的政策文件下发前,《关于对若干农业生产资料征免增值税问题的通知》(注:其中有饲料);《关于民贸企业有关税收问
On December 27, 2000, the Ministry of Finance and the State Administration of Taxation stated in the Notice on Continuing the Exemption of Certain Value-added Taxes that Cai Shui Ming Dian [2000] No. 6 stated: In order to realize the smooth transition of the new and old tax systems after the reform of the tax system in 1994, The State Council and relevant departments have successively formulated some transitional tax preferential policies and documents, most of which have expired at the end of 2000. Relevant departments of the State Council are now cleaning up this. In order to make the transition work well, before the new policy documents are issued, Notice on the Issue of VAT Exemption for Certain Agricultural Production Materials (Note: Among them, feed);