http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%B8%AD%E5%9B%BD%E5%9B%BD%E9%99%85%E5%9B%BE%E4%B9%A6%E8%B4%B8%E6%98%93%E6%80%BB%E5%85%AC%E5%8F%B8%E5%B9%BF%E5%B7%9E%E5%88%86%E5%85%AC%E5%8F%B8%E9%94%80%E5%94%AE%E8%BF%9B%E5%8F%A3%E5%9B%BE%E4%B9%A6%E8%B5%84%E6%96%99%E5%85%8D%E5%BE%81%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%9A%84%E9%80%9A%E7%9F%A5 2026-04-07T12:10:04Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%B8%AD%E5%9B%BD%E5%9B%BD%E9%99%85%E5%9B%BE%E4%B9%A6%E8%B4%B8%E6%98%93%E6%80%BB%E5%85%AC%E5%8F%B8%E5%B9%BF%E5%B7%9E%E5%88%86%E5%85%AC%E5%8F%B8%E9%94%80%E5%94%AE%E8%BF%9B%E5%8F%A3%E5%9B%BE%E4%B9%A6%E8%B5%84%E6%96%99%E5%85%8D%E5%BE%81%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%9A%84%E9%80%9A%E7%9F%A5&diff=63177&oldid=prev 2026-04-04T22:38:10Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年4月4日 (六) 22:38的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l11">第11行：</td> <td colspan="2" class="diff-lineno">第11行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2005|4]][[Category:财政部]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税税收优惠</del>]][[Category:不得开具增值税专用发票]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2005|4]][[Category:财政部]][[Category:<ins style="font-weight: bold; text-decoration: none;">免征增值税</ins>]][[Category:不得开具增值税专用发票]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%B8%AD%E5%9B%BD%E5%9B%BD%E9%99%85%E5%9B%BE%E4%B9%A6%E8%B4%B8%E6%98%93%E6%80%BB%E5%85%AC%E5%8F%B8%E5%B9%BF%E5%B7%9E%E5%88%86%E5%85%AC%E5%8F%B8%E9%94%80%E5%94%AE%E8%BF%9B%E5%8F%A3%E5%9B%BE%E4%B9%A6%E8%B5%84%E6%96%99%E5%85%8D%E5%BE%81%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%9A%84%E9%80%9A%E7%9F%A5&diff=59165&oldid=prev 2025-08-28T13:42:36Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年8月28日 (四) 13:42的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l11">第11行：</td> <td colspan="2" class="diff-lineno">第11行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2005|4]][[Category:财政部]][[Category:<del style="font-weight: bold; text-decoration: none;">进口图书、报刊资料</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2005|4]][[Category:财政部]][[Category:<ins style="font-weight: bold; text-decoration: none;">增值税税收优惠]][[Category:不得开具增值税专用发票</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-52442:rev-59165 --> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%B8%AD%E5%9B%BD%E5%9B%BD%E9%99%85%E5%9B%BE%E4%B9%A6%E8%B4%B8%E6%98%93%E6%80%BB%E5%85%AC%E5%8F%B8%E5%B9%BF%E5%B7%9E%E5%88%86%E5%85%AC%E5%8F%B8%E9%94%80%E5%94%AE%E8%BF%9B%E5%8F%A3%E5%9B%BE%E4%B9%A6%E8%B5%84%E6%96%99%E5%85%8D%E5%BE%81%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%9A%84%E9%80%9A%E7%9F%A5&diff=52442&oldid=prev 2024-11-29T15:39:02Z

<p></p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2005年4月21日　　国家税务总局关于中国国际图书贸易总公司广州分公司销售进口图书资料免征增值税的通知　　国税函〔2005〕360号　　2005年4月21日　　执行<br /> <br /> =正文=<br /> 广东省国家税务局：<br /> <br /> 　　对中国国际图书贸易总公司广州分公司销售给高等学校、教育科研单位和北京图书馆的进口图书、报刊资料，可按照《[[财政部 国家税务总局关于中国国际图书贸易总公司销售给高等学校教育科研单位和北京图书馆的进口图书报刊资料免征增值税问题的通知|财政部、国家税务总局关于中国国际图书贸易总公司销售给高等学校教育科研单位和北京图书馆的进口图书、报刊资料免征增值科问题的通知]]》（财税〔1998〕68号）有关规定，免征国内销售环节增值税。<br /> <br /> 　　纳税人所销售的免税图书资料，应一律开具普通发票，不得开具增值税专用发票，已开具增值税专用发票的必须全部追回后，方可免税。<br /> <br /> {{wiki置底}}<br /> [[Category:2005|4]][[Category:财政部]][[Category:进口图书、报刊资料]]</div>

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