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2004年12月1日,国家税务总局发布了《国家税务总局关于加强新办商贸企业增值税征收管理有关问题的补充通知》(国税发明电[2004]62号,以下简称62号文),对新办商贸企业增值税的征收管理在《国家税务总局关于加强新办商贸企业增值税征收管理有关问题的紧急通知》(国税发明电[2004]37号,以下简称37号文)的基础上作了一
On December 1, 2004, the State Administration of Taxation issued the Supplementary Circular of the State Administration of Taxation on Issues Concerning the Administration of the Collection and Administration of Value Added Tax in Newly-Operated Commercial Enterprises (Guo Shui Fa Yu Dian [2004] No. 62, hereinafter referred to as Circular 62) Management of Collection and Collection of Value Added Taxes on Newly-Operated Commercial Enterprises On the basis of the “Emergency Notice of the State Administration of Taxation on Issues Concerning the Administration of the Collection and Appreciation of Value-added Tax in Newly-Operated Commercial Enterprises” (Guo Shui Yu Shen [2004] No. 37, hereinafter referred to as Circular 37) One