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财政部,国家税务总局“关于企业所得税若干优惠政策的通知”(财税字[94]001号)文件第(三)条第2项中规定:“企业利用本企业外的大宗煤矸石、炉渣、粉煤灰作主要原料,生产建材产品的所得,自生产经营之日起,免征所得税5年”;在(财税[94]O04号)文“关于调整农业产品增值税税率和若干项目征免增值税的通知”中规定:“以下情况依照6%征收率计算交纳增值税,并可由自己开具专用发票.
Ministry of Finance, State Administration of Taxation, “Some Notice on Some Preferential Policies for Enterprise Income Tax” (Cai Shui Zi [94] No. 001) Article 2 of Article 3 stipulates: “Enterprises use bulk coal gangue, slag, Fly ash as the main raw material, the income from the production of building materials, from the date of production and management, exempt from income tax for 5 years ”; (Cai Shui [94] No. 04)“ on the adjustment of agricultural products value-added tax rate and certain projects levied VAT Notice ”states:" The following circumstances in accordance with the 6% levying rate calculation of VAT, and issued by their own special invoice.