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各省、自治区、直辖市税务局,各计划单列市税务局: 全国推行增值税后,实行增值税的企业(以下简称企业),期初库存原材料和商品中含有的已征税款如何处理,是关系到国家和企业分配关系的一个问题。为不影响这一问题的及时处理,1993年12月27日,我局以国税明电[1993]070号明传电报将《关于对实行增值税的企业期初存货已征税款的处理意见的通知》发给各地,现印发给你们,请继续遵照执行。 一、对企业1994年期初存贷所含的已征税款,要实事求是地合理处理。 二、由于企业存货面广量大,情况复杂,底数不清,因此当前第一位的是要进行全面清理,摸清底数;同时,为了避免引起物价上涨,要将已征税款从存货成本中分离出来,单独记帐。企业存货用于生产或经营时,分离记帐的已征税款不得进入生产成本或经营成本。
The Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government and the Inland Revenue Department of each city and city under the separate plan: How to handle the tax already collected in raw materials and commodities at the beginning of the period after the implementation of the value-added tax in the whole country (hereinafter referred to as the enterprise) A question about the distribution of state and enterprise. In order not to affect the prompt handling of this issue, on December 27, 1993, the Bureau of the State Administration of Taxation clarified the handling of the tax levied on the initial inventory of enterprises that implemented value-added tax Notice "to all localities, are issued to you, please continue to comply with the implementation. I. Taxes levied on enterprises’ initial deposits and loans in 1994 should be dealt with in a rational and realistic manner. Second, as a result of large-scale inventory of enterprises, the situation is complex, the number of unclear, so the current top one is to conduct a comprehensive clean-up, find out the bottom; the same time, in order to avoid price increases, the tax has to be taxed from inventory costs In separate, separate billing. When the inventories of an enterprise are used for production or business operation, the tax levied on separation of accounts shall not enter the production costs or operating costs.