National Tax Law [AD]? Number. Applicable to: asking for instructions, reporting and giving opinions to superiors; Adjustment and supplement of tax policies and collection and management methods, as well as clarification and explanation of important issues in implementation; Deploy the overall tax work to the lower levels, formulate the working system, and put forward guiding opinions; Publish the annual tax plan and tax fund arrangement; Notification of tax revenue, important work and major events; Give greater rewards, recognition, criticism and punishment to lower-level organs or individuals; Establishment and change of institutions; Forwarding important documents of higher authorities; Joint documents with organs at the same level or relevant organizations and units; Notice of other important matters.
National tax invoice inquiry
Description on how to query invoices online 1. First of all, it is necessary to distinguish between national tax invoices and local tax invoices. National unified invoice producer seal? Intermediate difference. Is it printed on the seal? Produced by the State Taxation Bureau of XX Province? Or? Produced by XX Municipal State Taxation Bureau? Enter the website of the State Taxation Bureau of the province or the city for enquiry; What if there is one in the seal? Producer of XX Provincial Local Taxation Bureau? Or? XX local taxation bureau producer? Enter the website of the local taxation bureau of this province or city for enquiry. You can search the website directly in Chinese. If you want to inquire about the sales invoices issued by our company for customers, you can search directly in Chinese? Dongguan State Taxation Bureau? Website query. 2. After entering the website of the tax bureau, the pages of different tax bureau websites will be different, but do you usually invoice? Invoice inquiry? 、? Invoice inspection? 、? Invoice comparison? Enter words such as "invoice" to query. After clicking, an interface will pop up asking for invoice information. Enter the relevant information according to the prompt, and then click? Are you sure? 、? Inquiry? By analogy, the query results will pop up, and generally there will be invoice purchase information. Please check whether the invoice information is consistent with the information found online (check whether the billing unit and the billing amount are consistent with the paper). Problems with invoices usually appear? Our bureau has never sold this invoice? 、? Did you find this invoice? 、? There is no such record? And other similar words. 3. You can call the national unified tax service hotline (area code+12366) for consultation and inquiry. 4. Confirm whether the other party has a legal invoice purchase record by providing a copy of the invoice purchase record containing the invoice code in the invoice purchase book.
State Taxation Administration of The People's Republic of China Document No.3 1 2009
Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Measures for Handling Enterprise Income Tax of Real Estate Development Business
Guo Shui Fa [2009] No.365438 +0
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to strengthen the management of enterprise income tax collection of real estate development and operation enterprises and standardize the tax payment behavior of real estate development and operation enterprises, according to the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Management Law of People's Republic of China (PRC) and its implementing rules, combined with the characteristics of real estate development and operation, State Taxation Administration of The People's Republic of China has formulated the Measures for the Treatment of Enterprise Income Tax of Real Estate Development and Operation, which are hereby printed and distributed to you.
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Administration Law of People's Republic of China (PRC) and its implementing regulations, and other relevant tax laws and administrative regulations.
Article 2 These Measures shall apply to enterprises engaged in real estate development and operation in China (hereinafter referred to as enterprises).
Article 3 The real estate development business of an enterprise includes land development, construction and sales of houses, commercial houses and other buildings, appendages, supporting facilities and other development products. In addition to land development, other developed products that meet one of the following conditions shall be regarded as completed:
(a) the completion certificate of the developed product has been reported to the real estate management department for the record.
(2) The developed products have been put into use.
(3) The developed product has obtained the initial title certificate.
Article 4 In case of any of the circumstances stipulated in Article 35 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the tax authorities may collect and manage the enterprise income tax payable in the past according to the approved collection method, and gradually standardize it, and deal with it in accordance with the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management and other tax laws and administrative regulations. However, it shall not be determined in advance that enterprise income tax shall be collected and managed in accordance with the approved collection method.
Chapter II Tax Treatment of Income
Article 5 The scope of sales revenue of developed products is the total price obtained in the process of selling developed products, including cash, cash equivalents and other economic benefits. All kinds of funds, fees and surcharges collected by enterprises on behalf of relevant departments, units and enterprises, which are included in the price of development products or invoiced by enterprises, shall be fully recognized as sales income according to regulations; If it is not included in the price of the developed product, and the invoice is issued by other departments and units outside the enterprise, it can be managed as the money collected and remitted.
Article 6 The income obtained by an enterprise through the formal signing of a real estate sales contract or a real estate pre-sale contract shall be recognized as the realization of sales income, as follows:
(1) If the product is sold in a lump sum, the realization of income shall be confirmed on the day when the price is actually received or the evidence (right) to claim the price is obtained.
(2) If the products are sold by stages, the realization of income shall be confirmed according to the price and payment date agreed in the sales contract or agreement. If the payer pays in advance, the realization of income will be confirmed on the actual payment date.
(3) If the developed products are sold by bank mortgage, the income shall be determined according to the price agreed in the sales contract or agreement, and the realization of income shall be confirmed on the day when the down payment is actually received, and the realization of income shall be confirmed on the day when the bank mortgage loan is transferred. (four) commissioned sales and development of products, the realization of income should be confirmed according to the following principles:
1. If the sales of developed products are entrusted by paying the handling fee, the realization of income shall be confirmed according to the price agreed in the sales contract or agreement on the day when the list of developed products sold by the entrusted party is received.
2. If the development products are commissioned by the way of deemed buyout, the enterprise and the buyer sign a sales contract or agreement, or the enterprise and the trustee sign a sales contract or agreement with the buyer. If the price agreed in the sales contract or agreement is higher than the buyout price, the price calculated according to the price agreed in the sales contract or agreement shall be recognized as realized income on the day when the list of development products sold by the trustee is received; If the price agreed in the sales contract or agreement is lower than the buyout price in the first two cases, and the Consignee signs a sales contract or agreement with the Buyer, the revenue will be confirmed on the day when the list of products sold and developed by the Consignee is received.
3. If the reserve price (guaranteed reserve price) is adopted and the products are developed on a commission basis, it shall be the sales contract or agreement signed by the enterprise and the buyer, or the sales contract or agreement signed by the enterprise, the trustee and the buyer. If the price agreed in the sales contract or agreement is higher than the base price, the price calculated according to the price agreed in the sales contract or agreement shall confirm the realization of the income on the day of receiving the list of developed products sold by the trustee, and the enterprise shall pay the entrusted funds in accordance with the regulations. If the price agreed in the sales contract or agreement is lower than the base price, the realization of income shall be confirmed on the day when the price calculated by the trustee according to the base price is received. If the consignee directly signs a sales contract with the purchaser, the realization of income shall be confirmed according to the base price plus the share obtained according to the regulations on the day when the list of products sold and developed by the consignee is received. 4. If the product is commissioned to be sold and developed, the realization of income can be confirmed according to the relevant provisions of the underwriting contract and with reference to the above 1 to 3; For the development products that have not been sold after the expiration of the underwriting period, the enterprise shall confirm the realization of income according to the price and payment method agreed in the underwriting contract or agreement.
Article 7 Where an enterprise uses the developed products for donation, sponsorship, employee welfare, reward, foreign investment, distribution to shareholders or investors, repayment of debts and exchange of non-monetary assets with other enterprises, institutions and individuals, it shall be regarded as sales, and the realization of income (or profit) shall be confirmed when the ownership or right to use the developed products is transferred or the benefits are actually obtained. The method and sequence of confirming income (or profit) are as follows:
(a) according to the enterprise in recent months or this year in recent months to determine the market sales price of similar products;
(two) determined by the competent tax authorities with reference to the fair market value of similar local products;
(three) determined by the cost profit rate of the developed products. The cost profit rate of developed products shall not be less than 15%, and the specific proportion shall be determined by the competent tax authorities.
Article 8 The taxable gross profit margin of enterprises selling unfinished development products shall be determined by the State Taxation Bureau and the Local Taxation Bureau of all provinces, autonomous regions and municipalities directly under the Central Government in accordance with the following provisions:
(1) The development project is located in the urban areas and suburbs where the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning are located, and it is not less than 15%.
(two) the development project is located in the urban and suburban areas of prefecture-level cities, and shall not be less than 10%.
(three) the development project is located in other areas, not less than 5%.
(four) belong to affordable housing, price-limited housing and rebuild housing, shall not be less than 3%.
Article 9 The income obtained by an enterprise from selling unfinished development products shall be calculated quarterly (or monthly) according to the estimated taxable gross profit margin and included in the current taxable income. After the development product is completed, the enterprise shall settle its tax cost in time, calculate the actual gross profit of previous sales revenue, and at the same time, include the difference between its actual gross profit and its corresponding estimated gross profit in the taxable income of the current year calculated by combining this project with other projects.
When filing annual tax returns, the enterprise shall issue an adjustment report on the difference between the actual gross profit and the estimated gross profit of the developed products and other relevant materials required by the tax authorities.
Article 10 If an enterprise signs a lease reservation agreement with the lessee before the newly-built development product is completed or the initial registration of real estate is completed and the property right certificate is obtained, the pre-lease price obtained by the lessor shall be recognized as realized income according to the rent from the date when the development product is delivered to the lessee for use.
Chapter III Tax Treatment of Cost Deduction
Article 11 When accounting and deducting costs and expenses, enterprises must distinguish between the period expenses and taxable costs of developed products, the taxable costs of developed products sold and the taxable costs of unsold developed products in accordance with regulations.
Article 12 The expenses incurred by an enterprise in the current period, the taxable cost of selling and developing products, business tax and surcharges, and land value-added tax are allowed to be deducted in the current period according to regulations.
Thirteenth development product tax cost accounting should be handled in accordance with the provisions of Chapter IV.
Article 14 The taxable cost of the developed products that have been sold shall be determined according to the saleable area and the unit project cost of the saleable area in the current period. The unit project cost of saleable area and the taxable cost of sold development products are calculated and determined according to the following formula:
Unit project cost of usable area = total cost of cost object &; Leather; Total sales area of cost object
Taxable cost of developed products sold = saleable area of realized sales? Unit project cost of usable area
Article 15. Enterprises are allowed to deduct the actual maintenance costs of developed products that have been completed but not yet sold and the daily maintenance, maintenance and repair costs of developed products that have been sold (including * * * waste parts and * * * waste facilities and equipment) according to the provisions of relevant laws, regulations or contracts.
Sixteenth enterprises will have been included in the sales revenue of xx accessories, xx facilities and equipment maintenance fund in accordance with the provisions of the transfer to the relevant departments and units, should be deducted at the time of transfer.
Seventeenth clubs, property management sites, power stations, heating stations, water plants, cultural and sports venues, kindergartens and other supporting facilities built by enterprises in the Development Zone shall be handled in accordance with the following provisions:
(a) belongs to the non-profit and property rights owned by the owners, or given to local governments and institutions free of charge, can be regarded as public facilities, the construction cost according to the relevant provisions of the public facilities fee.
(2) For the purpose of making profits, or the property right belongs to the enterprise, or the ownership of the property right is unclear, or donated to other units other than local governments and public utilities without compensation, the cost shall be accounted separately. Except for the self-use of enterprises, they are treated as fixed assets, and others are treated as product construction and development.
Eighteenth development zone enterprises in the construction of posts and telecommunications, schools, medical facilities and other expenses should be accounted for separately. Among them, if the enterprise and the relevant state business management departments and units jointly build facilities and hand them over after completion, the economic compensation given by the relevant state business management departments and units can directly deduct the project construction cost, and the taxable income of the current period should be adjusted for the difference after deduction. Article 19 Where an enterprise sells its development products by way of bank mortgage, and it is agreed that the enterprise will provide guarantee for the buyer's mortgage loan, the deposit (guarantee money) provided to the bank when selling the development products shall not be deducted from the sales income, nor shall it be deducted as the pre-tax expenses of the current period, but it may be deducted according to the actual losses.
Article 20 If an enterprise entrusts an overseas institution to sell its developed products, the part of the sales expenses (including commission or handling fee) paid by the enterprise to the overseas institution that does not exceed 65,438+00% of the entrusted sales income shall be deducted according to the facts.
Article 21 The interest expenses of an enterprise shall be handled in accordance with the following provisions:
(1) The borrowing costs incurred by an enterprise in borrowing funds for the construction and development of products that meet the tax requirements can be collected and distributed in accordance with the provisions of the Accounting Standards for Business Enterprises, and the borrowing costs belonging to the nature of financial expenses can be directly deducted before tax.
(2) If an enterprise group or its member enterprises borrow money from a financial institution for common use by other member enterprises in the group, the borrower may reasonably share the interest expenses among the enterprises that use the loan, and the interest reasonably shared by the enterprises that use the loan is allowed to be deducted before tax.
Twenty-second losses caused by the state's recovery of land use rights can be deducted as property losses before tax in accordance with relevant regulations.
Twenty-third products developed by enterprises (taking the cost object as the unit of measurement) are scrapped or damaged as a whole, and their net losses are allowed to be deducted before tax after examination and confirmation according to relevant regulations.
Article 24 If the product developed by an enterprise is converted to self-use and the actual use time is no more than 65,438+02 months and it is sold again, the depreciation expense shall not be deducted before tax.
Chapter IV Accounting of Taxable Costs
Article 25 Taxable costs refer to the expenses incurred by an enterprise in the process of developing, constructing and developing products (including fixed assets, the same below), which should be listed as the cost object according to tax regulations.
Twenty-sixth cost objects refer to the cost-bearing projects determined for the collection and distribution of various expenses during the development and construction of developed products. The principles for determining taxable cost objects are as follows:
(1) Market principle. If the developed products can be sold to the outside world, they shall be accounted as independent taxable cost objects; Those who cannot operate and sell abroad can be collected as transitional cost objects first, and then their related costs can be allocated to the cost objects that can operate and sell abroad.
(2) The principle of classified collection. Projects developed by groups with the same development location, similar completion time and no obvious difference in product structure types can be accounted as a cost object.
(3) The principle of functional distinction. When a component of a development project is relatively independent and has different functions, it can be accounted as an independent cost object.
(4) The principle of pricing difference. If the expected selling price of developed products is quite different due to different product types or functions, they should be accounted as cost objects respectively.
(5) The principle of cost difference. Where there are obvious differences in the construction costs of the developed products, they shall be accounted for separately as the cost objects.
(6) The principle of distinguishing rights and interests. If the development project belongs to entrusted agent construction or multi-party cooperative development, it shall be accounted for according to the above principles.
The cost object shall be reasonably determined by the enterprise before the start of construction and reported to the competent tax authorities for the record. Once the cost object is determined, it cannot be changed or confused at will. If it is really necessary to change the cost object, it should be approved by the competent tax authorities.
Article 27 The taxable cost of developing products is as follows:
(1) Land acquisition fee and demolition compensation fee. Refers to all kinds of expenses incurred to obtain the right to use development land (or development right), mainly including land purchase price or transfer fee, municipal supporting fee, deed tax, cultivated land occupation tax, land use fee, land idle fee, land price and related taxes paid for land change and over-area, demolition compensation fee, resettlement and relocation fee, resettlement housing construction fee, young crops compensation fee, dangerous house compensation fee, etc.
(2) The upfront cost of the project. Refers to the prophase expenses of hydrogeological investigation, surveying and mapping, planning, design, feasibility study, prophase preparation and site leveling in the prophase of project development.
(3) Construction and installation engineering costs. Refers to the construction and installation costs incurred in the development process of development projects. It mainly includes the construction cost of development projects and the installation cost of development projects.
(4) Infrastructure construction fee. Refers to all kinds of infrastructure expenditures in the development process of development projects, mainly including road, water supply, power supply, gas supply, sewage, flood discharge, communication, lighting and other community pipe network engineering fees and environmental sanitation, landscaping and other garden environmental engineering fees.
(5) Public facilities expenses: refers to public facilities expenses that are independent and not for profit, owned by all owners, or donated to local governments and government utilities free of charge.
(6) Development cost. Refers to the costs incurred by enterprises for directly organizing and managing development projects, which cannot be attributed to specific cost objects. It mainly includes the salary of managers, employee welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, project management fees, amortization of swing space, and construction expenses of project marketing facilities.
Article 28 The general procedures of enterprise tax cost accounting are as follows:
(1) Classify the actual expenditure of the current period according to its nature, economic use, location and time zone, and divide it into the cost that should be included in the cost object and the period expense that should be deducted before tax in the current period. At the same time, related accrued expenses and prepaid expenses shall be measured and confirmed according to regulations.
(2) The actual expenses, accrued expenses and prepaid expenses included in the cost objects are reasonably divided into direct costs, indirect costs and * * * same costs, and are reasonably collected and distributed to completed cost objects, cost objects under construction and cost objects under construction according to regulations.
(3) Allocate the costs that should be borne by the completed cost object before the current period according to the sold developed products, unsold developed products and fixed assets, deduct the part that should be borne by the sold developed products in the current tax return, and deduct the cost that should be borne by the unsold developed products when actually selling.
(4) Classify the completed cost objects in this period into development products and fixed assets, and settle their taxable costs. For developing products, the unit project cost is calculated according to the saleable area, and then the taxable cost of the developed products that have been sold and the taxable cost of the unsold products are calculated. Taxable costs of developed products that have been sold in the current period are allowed to be deducted in the current period, while taxable costs of unsold products are deducted when they are actually sold.
(5) For the costs that should be borne by the cost object of the unfinished construction in this period, a separate detailed account should be established and settled after the development products are completed.
Article 29 The products developed and constructed by enterprises shall be measured and accounted for according to the manufacturing cost method. Among them, the cost of developing products should be included in the cost, which belongs to the direct cost and indirect cost that can distinguish the cost object and is directly included in the cost object. * * * The same cost and indirect cost of the burden object cannot be distinguished, and should be allocated to each cost object according to the principle of benefit and proportion. The specific allocation method can be selected according to the following provisions:
(1) Land occupation law. Refers to the allocation according to the proportion of the area occupied by the development cost object to the total area of development land. 1. Once developed, it shall be allocated according to the proportion of the area occupied by one cost object to the total area occupied by all cost objects. 2. Development by stages: firstly, according to the proportion of the total area of development land occupied by all cost objects in this period, and then according to the proportion of the total area occupied by all cost objects in this period.
The land occupied by all cost objects during the period should be deducted from the land occupied by development land during the period, and the land occupied by all cost objects during each period should be shared.
(2) Building area method. Refers to the proportion of the construction area of the development cost object to the total construction area of the development land.
1. For one-time development, it shall be shared according to the proportion of the construction area of a certain cost object to the construction area of all cost objects. 2. For development by stages, it shall be apportioned on schedule according to the proportion of the construction area of the cost object to the planned construction area of the development land, and then according to the proportion of the construction area of a certain cost object to the total construction area of the cost object in this period.
(3) Direct cost method. Refers to the proportion of the direct development cost of a cost object to the direct development cost of all cost objects in the period.
(4) Budget cost method. Refers to the proportion of the budgeted cost of a cost object to the budgeted cost of all cost objects in the period.
Thirtieth enterprises should allocate the following expenses according to the following methods:
(1) Land costs are generally apportioned by the area method. If it is really necessary to combine other methods for distribution, it should be agreed with the tax authorities.
Land development and real estate development are linked at the same time, which is to acquire land at one time and develop real estate by stages. With the approval of the tax authorities, the cost of land development can be shared according to the overall budget cost of land, and then adjusted after the overall development of land is completed.
(two) as a transitional cost accounting object of public facilities development costs, should be allocated according to the construction area method. (3) If the borrowing cost is shared by different cost objects, it shall be shared by direct cost method or budget cost method. (four) the distribution method of other cost items shall be determined by the enterprise itself.
Article 31 Where an enterprise obtains the land use right by means of non-monetary transactions, its cost shall be determined in accordance with the following provisions: (1) Where an enterprise or unit invests the land use right in an enterprise for the purpose of developing products, it shall be handled in accordance with the following provisions:
1. If the development products exchanged are for the development and construction of the land, the investment-receiving enterprise will not confirm the cost temporarily when accepting the land use right. When the development product is separated for the first time, the cost of the land use right shall be calculated and confirmed according to the fair market value of the development product to be separated (including the first separation and subsequent separation) and the relevant taxes and fees payable in the process of land use right transfer. Where premium is involved, the acquisition cost of land use right shall be added to the premium payable or deducted from the premium received.
2. If the development products exchanged are for other land development and construction, the investment-receiving enterprise shall calculate and confirm the cost of land use right according to the fair market value of the development products and the relevant taxes payable in the process of land use right transfer when the investment transaction occurs. Where premium is involved, the acquisition cost of land use right shall be added to the premium payable or deducted from the premium received.
(2) If an enterprise or unit invests the land use right into the enterprise in the form of equity, the enterprise receiving the investment shall calculate and confirm the acquisition cost of the land use right according to the fair market value of the land use right and the relevant taxes and fees payable in the process of land use right transfer when the investment transaction occurs. Where premium is involved, the acquisition cost of land use right shall be added to the premium payable or deducted from the premium received.
Article 32 Except for the following accrued (paid) expenses, the actual cost shall be the taxable cost.
(1) If the project has not been finally settled and the full invoice has not been obtained, the insufficient invoice amount may be accrued on the premise of sufficient supporting information, but the maximum amount shall not exceed 65,438+00% of the total contract amount.
(two) public facilities have not been completed or completed, and the construction cost can be reasonably accrued according to the budgeted cost. Such public facilities must conform to the irrevocable conditions in the housing sales contract, agreement or advertisement and model, or must be built in accordance with laws and regulations.
(three) the construction costs and property improvement costs that should be reported to the government for approval but have not been reported can be withheld and remitted according to the regulations. Property improvement costs refer to property management funds, public building maintenance funds or other special funds that should be borne by enterprises according to regulations.
Article 33 The parking lot built by an enterprise shall be accounted for separately as the cost object. The parking lot formed by underground infrastructure will be treated as public supporting facilities.
Article 34 When an enterprise settles its taxable costs, it shall obtain the actual expenses incurred, but if it fails to obtain legal documents, it shall not be included in the taxable costs. When the legal credentials are actually obtained, they are included in the taxable cost according to the regulations.
Thirty-fifth after the completion of the product development, the enterprise may choose to determine the end date of taxable cost accounting before the final settlement of enterprise income tax in the completion year, and shall not lag behind. If the taxable cost of the developed products is not settled in accordance with the regulations in the completed year, the competent tax authorities have the right to verify the taxable cost, make corresponding tax adjustments, and deal with it according to the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law.
Chapter V Tax Treatment of Specific Matters
Thirty-sixth enterprises to other enterprises, units and individuals as the main body of cooperation, joint venture development of real estate projects, the project has not established an independent legal person company, in accordance with the following provisions:
(1) If the development contract or agreement stipulates to distribute the development products to all investors (i.e. partners and joint ventures, the same below), when the enterprise distributes the development products for the first time, if the taxable cost of the project has been settled, the difference between the taxable cost of the development products that should be distributed to investors and their investment amount should be included in the current taxable income; If the taxable cost is not settled, the investment amount of the investor will be treated as sales income for relevant tax treatment.
(two) if the development contract or agreement stipulates the profit distribution of the project, it shall be handled in accordance with the following provisions:
1. The enterprise shall incorporate the operating profit of the project into the taxable income of the current period, uniformly declare and pay the enterprise income tax, and shall not distribute the project profit before tax. At the same time, it cannot be amortized in the cost or deducted from the relevant interest expenses before tax because of accepting the investment from the investor.
2. The project operating profit of the investor shall be treated as dividends and bonuses for relevant tax treatment.
Article 37 Where an enterprise invests the land use right in real estate development projects of other enterprises for the purpose of developing products, it shall be handled in accordance with the following provisions:
When an enterprise obtains a development product for the first time, it shall decompose the development product into two economic businesses: transferring the land use right and purchasing the development product for income tax treatment, and calculate and confirm the gains or losses from the transfer of the land use right according to the fair market value of the development product (including the first acquisition and subsequent acquisition) that should be obtained by the project.
Chapter VI Supplementary Provisions
Thirty-eighth foreign-invested enterprises engaged in real estate development and operation, the income from the sale of unfinished development products before June 36+February 36 +0, 2007. After the completion of such developed products, tax treatment shall be carried out in accordance with the methods stipulated in Article 9 of these Measures.
Article 39 This notice shall be implemented as of June 65438+ 10/day, 2008.