国家税务总局关于增值税一般纳税人平销行为征收增值税问题的批复
国税函〔2001〕247号Issued April 5, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
江苏省国家税务局： 你局《关于增值税一般纳税人平销行为征收增值税问题的请示》（苏国税发〔2000〕349号）收悉。现批复如下： 与总机构实行统一核算的分支机构从总机构取得的日常工资、电话费、租金等资金，不应视为因购买货物而取得的返利收入，不应做冲减进项税额处理。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.