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Record · chinatax ACC. 900066799

Notice of the State Administration of Taxation on VAT Policy for Fuel Oil Power Plants Receiving Power Generation Subsidies

国家税务总局关于燃油电厂取得发电补贴有关增值税政策的通知

Issuer
—
Date
2006-12-19
Instrument
subsidy
Cited by
0
This notice clarifies that power generation subsidies received by fuel oil power plants from government fiscal accounts are not considered part of the taxable sales price or incidental charges, and thus are not subject to value-added tax (VAT).
Full text · 原文 169 字
各省、自治区、直辖市和计划单列市国家税务局：<br> 现将燃油电厂从政府财政专户取得的发电补贴是否征收增值税的问题明确如下：<br> 根据《中华人民共和国增值税暂行条例》第六条规定，应税销售额是指纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用。因此，各燃油电厂从政府财政专户取得的发电补贴不属于规定的价外费用，不计入应税销售额，不征收增值税。