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cai zheng bu guo jia shui wu zong ju guan yu jin yin shou shi xiao fei shui jian an 5% zheng shou de gui ding
Pages: 47
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  国家税务总局银基合金;
Abstract: <正> 经国务院批准,金银首饰消费税由10%的税率减按5%的税率征收.具体规定如下:①减按5%征收消费税的范围仅限于金、银和金基、银基合金首饰,以及金、银和金基、银基合金的镶嵌首饰。②不在上述范围内的应税首饰仍按10%的税率征收消费税。③本规定从1994年1月1日起执行,已经多征的税款予以退还。
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