文档介绍：更多企业学院: 《中小企业管理全能版》183 套讲座+89700 份资料《总经理、高层管理》 49套讲座+16388 份资料《中层管理学院》 46套讲座+6020 份资料《国学智慧、易经》 46套讲座《人力资源学院》 56套讲座+27123 份资料《各阶段员工培训学院》77套讲座+324 份资料此资料来自: 精品资料网( ) 联系电话: 020-39603888 值班手机: ********** 提供 50万份管理资料下载 3万集企业管理资料下载 1300GB 高清管理讲座硬盘拷贝此资料来自: 精品资料网( ) 联系电话: 020-39603888 值班手机: ********** 提供 50万份管理资料下载 3万集企业管理资料下载 1300GB 高清管理讲座硬盘拷贝《员工管理企业学院》 67套讲座+8720 份资料《工厂生产管理学院》 52套讲座+13920 份资料《财务管理学院》 53套讲座+17945 份资料《销售经理学院》 56套讲座+14350 份资料《销售人员培训学院》 72套讲座+4879 份资料中华人民共和国增值税暂行条例实施细则( 英文版) 发布部门: 中华人民共和国财政部发布文号: 分类导航: 所属类别: 发布日期: 1993-12-25 关键字: 【阅读全文】 DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX (Ministry of Finance: 25 December 1993) Whole Doc. Article 1 These Detailed Rules are formulated in accordance with the stipulations of Article 28 of the <Provisional Regulations of the People's Republic of China on Value-Added Tax> (hereinafter referred to as "the Regulations"). Article 2 "Goods" as mentioned in Article 1 of the Regulations refers to tangible moveable goods, including electricity, heat, and gas. "Processing" as mentioned in Article 1 of the Regulations refers to the business of contracting to process goods, where the contractor supplies the raw material and major materials and the subcontractor manufactures the goods in accordance with the requirements of the contractor and receives a processing fee. "Repairs and replacement" as mentioned in Article 1 of the Regulations refers to the business of contracting to carry out repairs of damaged or malfunctioned goods, so as to restore the goods to their original conditions and functions. Article 3 "Sales of goods" as mentioned in Article 1 of the Regulations refers to the transfer of the ownership of goods for any consideration. "Provision of processing, repairs and replacement services" as mentioned in Article 1 of the Regulations refers to the provision of processing, repairs and replacement services for any consideration. However the provis