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【最新补丁】财政部、税务总局关于资管产品增值税政策有关问题的补充通知

来源: 南方日报网络版     时间: 2019年11月19日 15:48:33
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分分彩龙虎和一起买平台直招龙虎代理龙虎和龙虎1赔2.211合1赔9.95,定位胆1赔9.95腾讯分分彩,5分,10分彩,最高返水100反9快,最高赔率,正规信誉大平台平台24h提供注册及登录。【最新补丁】财政部、税务总局关于资管产品增值税政策有关问题的补充通知

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(原)(标)(题)(:【最)(新)(补)(丁)(】财)(政)(部)(、税)(务)(总)(局)(关)(于)(资)(管)(产)(品)(增)(值)(税)(政)(策)(有)(关)(问)(题)(的)(补)(充)(通)(知)(
财)(政)(部)(国)(家)(税)(务)(总)(局)(
关)(于)(资)(管)(产)(品)(增)(值)(税)(政)(策)(有)(关)(问)(题)(的)(补)(充)(通)(知)(
财)(税)(〔2017〕2号)(
各)(省)(、自)(治)(区)(、直)(辖)(市)(、计)(划)(单)(列)(市)(财)(政)(厅)((局)()、国)(家)(税)(务)(局)(,地)(方)(税)(务)(局)(,新)(疆)(生)(产)(建)(设)(兵)(团)(财)(务)(局)(:
现)(就)(《财)(政)(部)(国)(家)(税)(务)(总)(局)(关)(于)(明)(确)(金)(融)(房)(地)(产)(开)(发)(教)(育)(辅)(助)(服)(务)(等)(增)(值)(税)(政)(策)(的)(通)(知)(》(财)(税)(〔2016〕140号)()第)(四)(条)(规)(定)(的)(“资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,以)(资)(管)(产)(品)(管)(理)(人)(为)(增)(值)(税)(纳)(税)(人)(”问)(题)(补)(充)(通)(知)(如)(下)(:
2017年)(7月)(1日)((含)()以)(后)(,资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,以)(资)(管)(产)(品)(管)(理)(人)(为)(增)(值)(税)(纳)(税)(人)(,按)(照)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(。
对)(资)(管)(产)(品)(在)(2017年)(7月)(1日)(前)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,未)(缴)(纳)(增)(值)(税)(的)(,不)(再)(缴)(纳)(;已)(缴)(纳)(增)(值)(税)(的)(,已)(纳)(税)(额)(从)(资)(管)(产)(品)(管)(理)(人)(以)(后)(月)(份)(的)(增)(值)(税)(应)(纳)(税)(额)(中)(抵)(减)(。
资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(增)(值)(税)(应)(税)(行)(为)(的)(具)(体)(征)(收)(管)(理)(办)(法)(,由)(国)(家)(税)(务)(总)(局)(另)(行)(制)(定)(。
财)(政)(部)(国)(家)(税)(务)(总)(局)(
2017年)(1月)(6日)(
财)(政)(部)(税)(政)(司)(
国)(家)(税)(务)(总)(局)(货)(物)(和)(劳)(务)(税)(司)(
关)(于)(财)(税)([2016]140号)(文)(件)(部)(分)(条)(款)(的)(政)(策)(解)(读)(
二)(、关)(于)(第)(四)(条)(“资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,以)(资)(管)(产)(品)(管)(理)(人)(为)(增)(值)(税)(纳)(税)(人)(”的)(解)(读)(
本)(条)(政)(策)(主)(要)(界)(定)(了)(运)(营)(资)(管)(产)(品)(的)(纳)(税)(主)(体)(,明)(确)(了)(资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,应)(以)(资)(管)(产)(品)(管)(理)(人)(为)(纳)(税)(主)(体)(,并)(照)(章)(缴)(纳)(增)(值)(税)(。
资)(管)(产)(品)(,是)(资)(产)(管)(理)(类)(产)(品)(的)(简)(称)(,比)(较)(常)(见)(的)(包)(括)(基)(金)(公)(司)(发)(行)(的)(基)(金)(产)(品)(、信)(托)(公)(司)(的)(信)(托)(计)(划)(、银)(行)(提)(供)(的)(投)(资)(理)(财)(产)(品)(等)(。简)(单)(说)(,资)(产)(管)(理)(的)(实)(质)(就)(是)(受)(人)(之)(托)(,代)(人)(理)(财)(。各)(类)(资)(管)(产)(品)(中)(,受)(投)(资)(人)(委)(托)(管)(理)(资)(管)(产)(品)(的)(基)(金)(公)(司)(、信)(托)(公)(司)(、银)(行)(等)(就)(是)(资)(管)(产)(品)(的)(管)(理)(人)(。
原)(营)(业)(税)(税)(制)(下)(,对)(资)(管)(类)(产)(品)(如)(何)(缴)(纳)(营)(业)(税)(问)(题)(,《财)(政)(部)(国)(家)(税)(务)(总)(局)(关)(于)(信)(贷)(资)(产)(证)(券)(化)(有)(关)(税)(收)(政)(策)(问)(题)(的)(通)(知)(》(财)(税)([2006]5号)()已)(有)(明)(确)(规)(定)(。增)(值)(税)(和)(营)(业)(税)(一)(样)(,均)(是)(针)(对)(应)(税)(行)(为)(征)(收)(的)(间)(接)(税)(,营)(改)(增)(后)(,资)(管)(产)(品)(的)(征)(税)(机)(制)(并)(未)(发)(生)(变)(化)(。具)(体)(到)(资)(管)(产)(品)(管)(理)(人)(,其)(在)(以)(自)(己)(名)(义)(运)(营)(资)(管)(产)(品)(资)(产)(的)(过)(程)(中)(,可)(能)(发)(生)(多)(种)(增)(值)(税)(应)(税)(行)(为)(。例)(如)(,因)(管)(理)(资)(管)(产)(品)(而)(固)(定)(收)(取)(的)(管)(理)(费)((服)(务)(费)(),应)(按)(照)(“直)(接)(收)(费)(金)(融)(服)(务)(”缴)(纳)(增)(值)(税)(;运)(用)(资)(管)(产)(品)(资)(产)(发)(放)(贷)(款)(取)(得)(利)(息)(收)(入)(,应)(按)(照)(“贷)(款)(服)(务)(”缴)(纳)(增)(值)(税)(;运)(用)(资)(管)(产)(品)(资)(产)(进)(行)(投)(资)(等)(,则)(应)(根)(据)(取)(得)(收)(益)(的)(性)(质)(,判)(断)(其)(是)(否)(发)(生)(增)(值)(税)(应)(税)(行)(为)(,并)(应)(按)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(。返)(回)(搜)(狐)(,查)(看)(更)(多)(
责)(任)(编)(辑)(:
)


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