论文部分内容阅读
近日,财政部和国家税务总局印发《关于熊猫普制金币免征增值税政策的通知》,对符合条件的纳税人销售的熊猫普制金币免征17%的增值税。国家税务总局又公布《熊猫普制金币免征增值税管理办法(试行)》,公布了符合条件免征增值税的第一批纳税人。这些政策为业界千呼万唤多年的熊猫金币的回购之路扫清了税收障碍,使投资者的目光再次聚焦到熊猫币身上。为了使熊猫币成为真正意义上的投资币,中国金币总公司做了普制币调研报告,结合我国现状,主要从世界主要投资币种、外国投资币的交易模式等角度介绍国外成熟的投资币运作模式。
Recently, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Exemption of Value-added Tax Policies on Puffed Gold from Panda and exempt from the 17% VAT on the Panda Putongjin Gold sold by eligible taxpayers. The State Administration of Taxation also promulgated the “Measures for the Administration of Exemption from Value-added Tax of Panda Ventilated Gold (Trial)” and announced the first batch of taxpayers eligible for exemption from value-added tax. These policies cleared the tax hurdles for the repurchase of Panda Gold, which has lasted for many years in the industry, bringing investors’ attention once again to panda coins. In order to make the panda currency a real investment currency, China National Gold Coin Company did a research report on common currency, combined with China’s current situation, mainly from the world’s major investment currencies, foreign investment currency trading mode introduced foreign mature investment currency Mode of operation.