论文部分内容阅读
新闻回放安徽省棉纺企业自2014年2月起,根据《安徽省国家税务局安徽省财政厅关于扩大农产品增值税进项税额核定扣除试点有关问题的公告》(2013年第11号文件)(以下称新政)规定,执行新的增值税抵扣政策。新政规定,自2014年2月1日起,以购进农产品为原料生产销售皮棉、棉纱的一般纳税人,纳入农产品增值税进项税额核定扣除试点范围。与此同时,《河北省国家税务局河北省财政厅关于扩大农产品增值税进项税额核定扣除试点行业有关
News Review Since February 2014, the cotton textile enterprises in Anhui Province have, in accordance with the Notice of the Anhui Provincial Department of State Taxation on Issues Related to the Trial Deduction on Expanding Input VAT of Agricultural Products (No. 11 in 2013) (hereinafter referred to as “ New Deal) provides that the implementation of the new value-added tax credit policy. The New Deal stipulates that since February 1, 2014, taxpayers who purchase and sell agricultural products as raw materials for the production of lint and cotton yarn shall be included in the scope of the pilot deduction of input VAT for agricultural products. At the same time, ”Hebei Province, the State Administration of Taxation, Hebei Province, Department of Finance on the expansion of agricultural products VAT tax credit deduction pilot industry