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(2015年9月15日国家税务总局公告2015年第64号)根据《财政部、海关总署、国家税务总局关于对化肥恢复征收增值税政策的通知》(财税[2015]90号)和《财政部国家税务总局关于对化肥恢复征收增值税政策的补充通知》(财税[2015]97号)有关规定,为落实好化肥恢复征收增值税相关政策,现就纳税人2015年8月31日前生产或购进尚未销售的化肥(以下简称库存化肥)有关事项公告如下:
(Announcement No. 2015 of the State Administration of Taxation on September 15, 2015) According to the “Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Policy of Value Added Tax on the Recovery of Chemical Fertilizers” (Cai Shui [2015] No. 90) and the “ Ministry of Finance and the State Administration of Taxation on the recovery of fertilizer levied value-added tax policy ”(Caishui [2015] No. 97) the relevant provisions of the implementation of good fertilizer recovery of value-added tax related policies, taxpayers now on August 31, 2015 production Or purchase of fertilizer that has not yet been sold (hereinafter referred to as stockpiles of fertilizer) Announcement on Relevant Matters is as follows: