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铜精矿含金免征增值税 -法律知识
释义
法律分析:
除金产品 (含合质金、金精矿、伴生金)免征增值税外,矿山生产的其他产品不免征增值税。 如金铜矿山,其金精矿及铜精矿含金免增值税,但铜精矿含铜等不免增值税。
法律依据:
《中华人民共和国增值税暂行条例》 第一条 在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。
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更新时间:2026/6/22 8:52:55