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财税〔2017〕2号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,地方税务局,新疆生产建设兵团财务局:现就《财政部国家税务总局关于明确金融房地产开发教育辅助服务等增值税政策的通知》(财税〔2016〕140号)第四条规定的“资管产品运营过程中发生的增值税应税行为,以资管产品管理人为增值税纳税人”问题补充通知如下:
Finance Bureau of State Taxation Bureau, Local Taxation Bureau and Xinjiang Production and Construction Corps, Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Finance Bureau of the State Administration of Taxation on Clear Financial Real Estate Development Supplementary services and other value-added tax policy notice “(Caishui 〔2016〕 140 号) Article IV stipulates that” asset management tax occurs during the operation of the product tax, to manage the product manager for the VAT taxpayer The supplementary notice is as follows: