|
e04292,e03590,e043232004122720041227Ministry of Finance, State Administration on Taxationepdf/e04290.pdfB2, E33northeast region, military products, high-tech products, tax credite04290Notice of the Ministry of Finance and the State Administration concerning Extending Value-Added Tax Credit Scope of Enterprises Engaged in Military Products and High-Tech Products in Northeast RegionCai Shui [2004] No. 227Departments (bureaus) of finance and bureaus of state taxation of Liaoning province, Jilin province, Heilongjiang province and Dalian city:In accordance with "Notice of the Ministry of Finance and the State Administration of Taxation on the Printing and Distribution of the Provision on 'Several Issues concerning extending value-added tax credit scope'" (Cai Shui [2004] No. 156), the notice on the implementation of extending value-added tax credit scope of the enterprises engaged in military products and high-tech products in Northeast region is hereby notified as follows:1.The enterprises engaged in military products and high-tech products listed herein are allowed to be applicable to the scope of extending value-added tax credit.2.The enterprises of military products and hi-tech products subsumed under the scope of extending VAT credit shall implement in accordance with the pertinent provision of the following documents: "Notice of the Ministry of Finance and the State Administration of Taxation on the Printing and Distribution of the Provision on Several Issues concerning Extending Value Added Tax Credit Scope in Northeast Region'" (Cai Shui [2004] No. 156), " Notice of the Ministry of Finance and the State Administration of Taxation on the Printing and Distribution of 'Interim Measures for Extending Value Added Tax Credit Scope in Northeast Region"(Cai Shui [2004] No. 168), "Urgent Notice of the Ministry of Finance and the State Administration of Taxation on further implementation of Extending Value-Added Tax Credit Scope in Northeast Region"(Cai Shui [2004] No. 226)3.Taxation authorities of all levels shall pay close attention to putting into practice the auditing work concerning income tax of fixed assets of enterprises engaged in military products and high-tech products, and shall carry it out strictly in accordance with the relevant provisions. Provided the income tax of fixed assets paid by taxpayer from July 1, 2004 to November 30, 2004 conforms to the current provision after auditing, the taxation authority concerned shall repay the refundable VAT to the taxpayer duly.Attachment: List of Enterprises Engaged in Military Products and High-Tech Products in Northeast Region with resp ect to Extended Scope of VAT Credit (omitted)Ministry of FinanceState Administration on TaxationDecember 27, 2004
|
|
|
Promulgated by Ministry of Finance, State Administration on Taxation on 2004-12-27
|
|
|
