各类税收政策汇编.pdfVIP

目录

第一章增值税税收优惠政策···········································1

一、农业··········································································1·

（一）农业产品·····················································1

（二）农业生产资料·············································4

（三）农民专业合作社·········································7

二、电··············································································8·

（一）县以下小型水力发电单位·························8

（二）农村电网维护费·········································8

三、文教医疗·································································9·

（一）宣传文化·····················································9

（二）医疗卫生··················································11·

四、资源综合利用························································13

五、再生资源································································17

六、特殊对象、企业、产品和劳务···························19

（一）高校后勤··················································19·

（二）黄金··························································19·

（三）旧货··························································20·

（四）残疾人用品和提供的劳务······················21·

（五）铂金及铂金制品······································21·

（六）不带动力的手扶拖拉机和三轮农用运输车·····22

（七）简易办法征收增值税······························23·

七、修理修配·······························································2·4

八、增值税起点的规定···············································2·5

—1—

九、罚没物品·······························································2·5

第二章、消费税税收优惠政策········································26·

一、子午线轮胎···························································2·6

二、成品油··············