Full text · 原文
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该文件非由国家税务总局牵头制定，查询结果仅供参考<br>
营业税,教育,教育费附加,城市维护建设税,消费税,增值税
Record · chinatax
ACC. 900067113
Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Regarding Urban Maintenance and Construction Tax and Education Surcharge under Methods Such as First Levy and Later Refund for VAT, Business Tax, and Consumption Tax
财政部国家税务总局关于增值税、营业税、消费税实行先征后返等办法有关城建税和教育费附加政策的通知
Issuer
—
Date
2005-05-25
Instrument
notice
Cited by
0
This document clarifies the application of urban maintenance and construction tax and education surcharge when VAT, business tax, and consumption tax are subject to a 'first levy, later refund' or similar tax refund policy.