论文部分内容阅读
《中华人民共和国增值税暂行条例》经1993年11月26日国务院第十二次常务会议通过,决定自1994年1月1日起施行。 该《条例》规定: 自1994年1月1日起,原“产品税、增值税、工商统一税”三税合一,即:在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税义务人,应当依照本条例缴纳增值税。对外商投资企业和外国企业征收增值税。增值税税率:纳税人进口下列货物,税率为13％:粮食、食用植物油;
The “Provisional Regulations on Value-added Tax of the People’s Republic of China” was passed by the State Council’s twelfth executive meeting on November 26, 1993, and it was decided that it will be implemented on January 1, 1994. The “Regulations” stipulate that: As of January 1, 1994, the original “product tax, value-added tax, and industrial and commercial unified tax” will be combined into one tax, that is: sales of goods within the territory of the People’s Republic of China, or provision of processing, repair, repair, repair, and import services. Units and individuals of goods, which are duty-payers of value-added tax, shall pay VAT in accordance with this Regulation. Value-added tax is levied on foreign-invested enterprises and foreign enterprises. VAT tax rate: taxpayers import the following goods, the tax rate is 13%: food, edible vegetable oil;