|
|
|
Notice of the State Administration of Taxation on Issues Concerning Policies on Collecting Value Added Tax by the Simple Approach
[Partially Invalid]
|
|
国家税务总局关于增值税简易征收政策有关管理问题的通知
[部分失效]
|
|
【法宝引证码】
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | |
Notice of the State Administration of Taxation on Issues Concerning Policies on Collecting Value Added Tax by the Simple Approach
(No.90 [2009] of the State Administration of Taxation)
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
The Notice of the Ministry of Finance and the State Administration of Taxation on the Application of Low Value Added Tax Rates and Policies on Collecting Value Added Tax by the Simple Approach to Some Goods (No.9 [2009] of the Ministry of Finance) provided that the policies on collecting value added tax by the simple approach shall continue to be applied to some goods. Upon research, we hereby clarify issues concerning the administration of value added tax as follows:
| | 国家税务总局关于增值税简易征收政策有关管理问题的通知
（国税函〔2009〕90号）
各省、自治区、直辖市和计划单列市国家税务局：
《财政部 国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》（财税〔2009〕9号）规定对部分项目继续适用增值税简易征收政策。经研究，现将有关增值税管理问题明确如下：
|
I. Sale of Fixed Assets that Have Been Used by Taxpayers
| | 一、关于纳税人销售自己使用过的固定资产
|
1. Where a general taxpayer sells any fixed assets which have been used by the taxpayer, and the policy of collecting value added tax at half of the result calculated at the rate of 4% by the simple approach is applicable under the Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the National Implementation of the Value Added Tax Reform (No.170 [2008] of the Ministry of Finance) and Document No.9 [2009] of the Ministry of Finance, a plain invoice shall be issued instead of a value added tax invoice.
．．．．．． | | （一）一般纳税人销售自己使用过的固定资产，凡根据《财政部 国家税务总局关于全国实施增值税转型改革若干问题的通知》（财税〔2008〕170号）和财税〔2009〕9号文件等规定，适用按简易办法依4%征收率减半征收增值税政策的，应开具普通发票，不得开具增值税专用发票。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | | | | | | |
|
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|