国家税务总局关于燃油电厂取得发电补贴有关增值税政策的通知
国税函〔2006〕1235号Issued December 19, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局：
现将燃油电厂从政府财政专户取得的发电补贴是否征收增值税的问题明确如下：
根据《中华人民共和国增值税暂行条例》第六条规定，应税销售额是指纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用。因此，各燃油电厂从政府财政专户取得的发电补贴不属于规定的价外费用，不计入应税销售额，不征收增值税。
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.