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一、对电力企业集团、省(市、自治区)电力公司(以下简称电力公司)所属电力企业生产销售的电力产品,以独立核算的电力公司为电力产品增值税的纳税义务人。 二、为了照顾发电、供电企业所在地的经济利益,决定对独立核算的电力公司所属电力企业生产销售的电力产品,在征收增值税时采用在发电和供电环节分别预征,由电
I. Power Products Produced and sold by electric power enterprises under power enterprise groups, provincial (municipalities and autonomous regions) power companies (hereinafter referred to as power companies), and power companies with independent accounting as taxpayers of VAT on power products. 2. In order to take care of the economic interests of power generation and power supply enterprises, it is decided to pre-levy the power generation and power supply sections respectively on the electricity products produced and sold by the power enterprises under the power companies under independent accounting.