国家税务总局关于对福建雪津啤酒有限公司收取经营保证金征收增值税问题的批复
国税函〔2004〕416号Issued March 30, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
福建省国家税务局：
        你局《关于福建雪津啤酒有限公司经营保证金税收问题的请示》（闽国税发〔2004〕39号）收悉。经研究，对经营保证金征收增值税问题，批复如下：
        根据《中华人民共和国增值税暂行条例》及实施细则有关价外费用的规定，福建雪津啤酒有限公司收取未退还的经营保证金，属于经销商因违约而承担的违约金，应当征收增值税；对其已退还的经营保证金，不属于价外费用，不征收增值税。
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