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今年4月,国家财政部、国家税务局联合发文,明确对饲料工业企业继续给与税收优惠。具体内容如下: 1、自1994年5月1日起至1995年底以前,对饲料的批发、零售、生产经营免征增值税。 2、自1994年1月1日起至1995年底以前,对饲料加工企业减半征收所得税,对新办饲料企业免征所得税。 3、饲料工业企业和饲料产品经营销售企业所关心的饲料添加剂、饲料产品进出口及1994年1月1日至5月1日期间征收的饲料产品增值税等问题,农业部全国饲料办正与国家税务局积极协商、配合共同挥讨解决的方法。
In April this year, the State Ministry of Finance and State Administration of Taxation jointly issued a document explicitly giving taxation concessions to the feed industry enterprises. The details are as follows: 1. From May 1, 1994 to the end of 1995, the wholesale, retail and production of feed were exempted from VAT. 2. From January 1, 1994 to the end of 1995, the income tax on feed processing enterprises should be halved and the income tax on the new feed enterprises exempted. 3. Import and export of feed additives and feed products that the feed industry enterprises and feed product marketing companies are concerned about and VAT on feed products levied from January 1 to May 1, 1994, and the National Feed Office of the Ministry of Agriculture is cooperating with The State Administration of Taxation has actively negotiated with the methods jointly discussed and resolved.