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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:《关于校办企业有关税收政策问题的通知》(财税字[2000]33号)下发以后,许多地方询问对校办企业为本校提供货物和服务的免税政策如何执行,经研究,现通知如下:一、校办企业生产的应税货物,凡用于本校教学、科研方面的,经严格审核确认后,免征增值税。二、校办企业为本校教学、科研服务所提供的应税劳务(“服务业”税目中的旅店业、饮食业和“娱乐业”税目除外),经严格审核确认后,免征营业税。三、享受优惠政策的校办企业标准,继续按照国税发[1994]156号文件的规定执行。四、本通知自2000年1月1日起执行。
After the promulgation of the “Circular on Relevant Tax Policies on School-run Enterprises” (Cai Shui Zi [2000] No. 33) issued by the departments of finance (bureaus), the state tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Inquire about how to implement the tax-exemption policy for school-run enterprises providing goods and services to our school. Upon research, we hereby notify you as follows: 1. For dutiable goods produced by school-run enterprises, all taxable goods that are used in the teaching and research of our school shall, after being strictly checked and confirmed , Exempt from VAT. Second, the school-run enterprises for the teaching and research services provided by the taxable services ( “service ” tax items in the hotel industry, the catering industry and “entertainment ” tax items), after strict examination and verification, exempt Sales tax. Third, enjoy the preferential policies of the school-run enterprise standards, continue to follow the Guoshuifa [1994] No. 156 document implementation. Fourth, this notice since January 1, 2000 implementation date.