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guan yu diao zheng jin yin shou shi xiao fei shui na shui huan jie you guan wen ti de gui ding
Pages: 55
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  纳税环节零售环节计税价格纳税义务人计算纳税分别核算银基合金国家税务局国家税务总局全额征收;
Abstract: <正> 经国务院批准,金银首饰消费税由生产销售环节征收改为零售环节征收。现将有关规定通知如下: 一、改为零售环节征收消费税的金银首饰范围 这次改为零售环节征收消费税的金银首饰范围仅限于: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(以下简称金银首饰)。不属于上述范围的应征消费税的首饰(以下简称非金银首饰),仍在生产销售环节征收消费税。
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