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各省、自治区、直辖市税务局,各计划单列市税务局: 关于商业企业期初存货中含有的已征税款的处理问题,原则上应同其他企业保持一致,但为了有利于商业企业的资金周转,以保证春节期间的市场供应,1993年12月29日国税明电[1993]072号明传电报将《商业企业期初存货已征税款处理问题的通知》发给各地。现印发给你们,请继续遵照执行。
The Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government and the Inland Revenue Department of each city separately listed in the plan: In principle, the handling of the tax already collected in the inventory at the beginning of a commercial enterprise should be consistent with that of other enterprises. However, in order to facilitate the cash flow of commercial enterprises, In order to ensure the market supply during the Spring Festival, December 29, 1993 State Power Ming [1993] No. 072 Ming Chuan Telegraph will be “the beginning of the inventory of commercial enterprises to deal with the issue of tax issues,” sent to all over. Now issued to you, please continue to comply with the implementation.