国家税务总局关于纳税人加工和销售珠宝玉石征收增值税问题的批复
国税函〔2007〕1286号Issued December 23, 2007
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
云南省国家税务局：
你局《关于珠宝玉石企业认定为增值税一般纳税人后增值税适用税率的紧急请示》（云国税发〔2007〕126号）收悉。经研究，批复如下：
对于加工、销售珠宝玉石的纳税人应按现行有关增值税一般纳税人认定管理规定办理认定手续。凡认定为一般纳税人的，应依照适用税率征收增值税，不得实行简易征收办法征收增值税。
国家税务总局
二〇〇七年十二月二十三日
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.