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《消费税暂行条例实施细则》中对委托加工收回的应税消费品在直接出售和用于连续加工应税消费品销售方面做出了具体的规定,但对委托加工收回的应税消费品用于生产非应税消费品、在建工程、管理部门、非生产机构、提供劳务、馈赠、赞助、集资、广告、样品、职工福利、奖励、换取生产资料、投资、抵偿债务等方面没有明确的阐释,基于此本文对此提出了自己的一些观点和建议,希望对相关人士有所帮助。
The Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax stipulate that taxable consumer goods returned from entrusted processing have specific provisions for direct sale and sale of taxable consumer goods for continuous processing. However, taxable consumer goods recovered from the processing of consignments shall not be used for the production of non- There is no clear explanation on the tax consumable products, construction in progress, management departments, non-production organizations, provision of labor services, gifts, sponsorships, fundraising, advertisements, samples, employee benefits, rewards, exchange of means of production, investment, In this regard, I put forward some of my own views and suggestions, I hope to help those concerned.