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国税发[2006]49号2006年3月31日为了贯彻落实《财政部国家税务总局关于调整和完善消费税政策的通知》(财税[2006]33号,以下简称通知),规范征收管理,现将有关调整和完善消费税政策涉及的税收征收管理问题规定如下:一、关于税种登记生产销售属于通知第一条、第四条征税范围的应税
Guo Shui Fa [2006] No. 49 March 31, 2006 In order to implement the “Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Consumption Tax Policy” (Cai Shui [2006] No. 33, hereinafter referred to as the Notice) The regulation on tax collection and management concerning the adjustment and improvement of the consumption tax policy is as follows: I. The production and sales of tax registrations belong to the taxable scope of Article 1 and Article 4