规定指出,凡是实行统一核算的经济联合体,单位内部相互提供产品不征产品税;不实行统一核算的联合体的产品(除烟、酒、化妆品外),可先交纳增值税,没有条件实行增值税的松散联合体,企业内部协作生产的产品,可减征产品税,采取补偿贸易方式,由对方提供资金、设备,用于企业 The regulation states that all economic units that implement unified accounting shall provide non-levying taxes on products within their own units. Products of the consortium that do not implement unified accounting (except tobacco, alcohol and cosmetics) may pay VAT first without any conditions Loosely integrated value-added tax bodies, products produced internally in collaboration with enterprises can be reduced product tax, take the form of compensation trade, by the other party to provide funds, equipment, for enterprises