联系方式
Operator: 0574-87381066
Fax: 0574-81896118
The chairman: 0574-87385141
Financial audit deputy general: 0574-87388527
Cost audit deputy general: 0574-87388518
The auditing department: 0574-87380790
Tax auditing department: 0574-87388511
Assets evaluation department: 0574-87388522
Bookkeeping agency department: 0574-87388525
The cost of a: 0574-87388517
Cost two: 0574-87388528
Cost three: 0574-87388529
Bidding Department: 0574-87384499
Group office: 0574-87383030
The human resources department: 0574-87653753
Fax: 0574-81896118
The chairman: 0574-87385141
Financial audit deputy general: 0574-87388527
Cost audit deputy general: 0574-87388518
The auditing department: 0574-87380790
Tax auditing department: 0574-87388511
Assets evaluation department: 0574-87388522
Bookkeeping agency department: 0574-87388525
The cost of a: 0574-87388517
Cost two: 0574-87388528
Cost three: 0574-87388529
Bidding Department: 0574-87384499
Group office: 0574-87383030
The human resources department: 0574-87653753
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国家税务总局关于直销企业增值税销售额确定有关问题的公告
根据《中华人民共和国增值税暂行条例》及其实施细则规定,现将直销企业采取直销方式销售货物增值税销售额确定有关问题公告如下:
一、直销企业先将货物销售给直销员,直销员再将货物销售给消费者的,直销企业的销售额为其向直销员收取的全部价款和价外费用。直销员将货物销售给消费者时,应按照现行规定缴纳增值税。
二、直销企业通过直销员向消费者销售货物,直接向消费者收取货款,直销企业的销售额为其向消费者收取的全部价款和价外费用。
本公告自2013年3月1日起施行。此前已发生但尚未处理的事项可按本公告规定执行。
特此公告。
国家税务总局
2013年1月17日