中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066582
云国税发〔2007〕126号

Reply of the State Administration of Taxation on the Collection of Value-Added Tax on Taxpayers Processing and Selling Jewelry and Jade

国家税务总局关于纳税人加工和销售珠宝玉石征收增值税问题的批复

Issuer
Date
2007-12-23
Instrument
reply
Cited by
1
This document clarifies that taxpayers processing and selling jewelry and jade must be recognized as general VAT taxpayers and are subject to the standard VAT rate, not the simplified collection method.
Full text · 原文 182 字
云南省国家税务局:  你局《关于珠宝玉石企业认定为增值税一般纳税人后增值税适用税率的紧急请示》(云国税发〔2007〕126号)收悉。经研究,批复如下:  对于加工、销售珠宝玉石的纳税人应按现行有关增值税一般纳税人认定管理规定办理认定手续。凡认定为一般纳税人的,应依照适用税率征收增值税,不得实行简易征收办法征收增值税。<br> 二〇〇七年十二月二十三日<br> 一般纳税人,增值税