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各省、自治区、直辖市税务局,各计划单列市税务局,各直属进出口税收管理处: 《国家税务总局关于外贸企业1994年期初存货已征税款处理意见的通知》(国税发[1994]030号)已经下发。现将通知中第三条“进口存货的实际采购成本是指进口货物的关税完税价格加关税税额”一句改为“进口存货的实际采购成本是指进口货物的关税完税价格、关税税额和进口环节应缴增值税(或者产品税)税额”。
The Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government, the Tax Bureau of each city separately listed in the state plan, and the department of taxation directly under the administration of import and export: Notice of the State Administration of Taxation on Handling the Tax Expropriated at the Beginning of 1994 Inventory of Foreign Trade Enterprises (Guo Shui Fa [1994] 030 Number) has been issued. The third paragraph of the circular, “The actual procurement cost of imported goods means the duty-paid value of customs duties and the customs duties of imported goods” is replaced by the phrase “The actual procurement cost of imported goods refers to the customs duty-paid value of imported goods, the customs duty and the import link Value-added tax (or product tax) tax payable. ”