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为支持国家商品储备业务发展,近日,财政部、国家税务总局联合下发通知,对中央和地方部分商品储备政策性业务(以下简称商品储备业务)有关税收政策作出调整。此次税收政策调整包括以下方面,一是对商品储备管理公司及其直属库资金账簿免征印花税;对其承担商品储备业务过程中书立的购销合同免征印花税,对合同其他各方当事人应缴纳的印花税照章征收。二是对商品储备管理公司及其直属库承担商品储备业务自用的房产、土地,免征房产税、城镇土地
In order to support the development of the national commodity reserve business, the Ministry of Finance and the State Administration of Taxation jointly issued a circular to adjust the relevant tax policies on some policy issues concerning the reserve of commodities held by central and local governments (hereinafter referred to as commodity reserve business). The tax policy adjustments include the following aspects: First, exemption from stamp duty on the Commodity Reserve Management Company and the books of funds directly under the Treasury; Exemption of stamp duty on the book sales and purchasing contracts in the course of undertaking commodity reserve business; Stamp duty paid levy. Second, the commodity reserve management company and its immediate counterparts bear the commodity reserve business for their own use of real estate, land, exempt from property taxes, urban land