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一、关于外商投资企业设立非独立门市部销售自产品征收商业零售环节工商统一税的问题《中华人民共和国工商统一税条例施行细则》(草案)第十二条规定,工业企业设立门市部零售自产品除交纳工业环节的工商统一税外,还应当交纳商业零售环节的工商统一税。国家税务局国税函发[1990]1946号文件对工业企业自销产品征税问题作了明确规定工业企业设立门市部或临时到外市、县销售以及委托其他企业或个人销售的,应在销售地按照实际销售收入征收商业零售环节工商统一税。显然,新规定和原规定的区别有二点:一是原规定只对门市部零售自产品部分征税(后来实际执行中只对独立核算的门市部征税),而新规定则不论是批发还是零售,均“在销售
I. Issues Concerning the Establishment of a Non-Independent Stores Department for Foreign-invested Enterprises to Sell Self-Products for Consolidation of Commercial and Trade Unification Taxes on Commercial Products Article 12 of the Detailed Rules for the Implementation of the Regulations of the People’s Republic of China on Unification of Industry and Commerce (Draft) stipulates that industrial enterprises shall establish retail outlets In addition to industrial products to pay the industrial and commercial uniform tax, commercial and retail links should also pay the unified tax. State Taxation Bureau of the national tax official letter [1944] No. 1946 on the issue of tax levied on products sold by industrial enterprises made it clear that the establishment of shops or temporary sales to cities and counties, counties and other businesses or individuals entrusted sales should be in the sale In accordance with the actual sales revenue commercial retail chain business tax. Obviously, there are two differences between the new regulation and the original regulation. One is that the original regulation only levied taxes on the retail sales of products by the retail outlets (later, the actual implementation only levied taxes on the independent accounting shops), while the new regulation Or retail, are "in sales