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为了鼓励我国产品出口,解决目前出口退税政策中存在的问题,加强出口货物退(免)税管理,国家税务总局不久前就出口货物退(免)税有关问题作出新规定。新规定的主要内容如下:一、凡利用外国政府贷款和国际金融组织贷款建设的项目,招标单位须在招标前将贷款的性质、规模、项目等经当地国家税务局上报国家税务总局核准后,其中标的机电产品方可办理退税。中标机电产品的范围以对外贸易经济合作部制定的《机电进出口商品目录》为准。利用外国政府贷款和国际金融组织贷款采取国际招标方式,由外国企业中标再分包给国内企业供应的机电产品,视同国内企业中标予以办理退税。招标单位须在招标完毕后,填写《中标证明通知书》并报其所在地税务机关,由税务机关签署意见后
In order to encourage the export of our products and solve the problems existing in the current export tax rebate policy and to strengthen the administration on the tax refund (exemption) of export goods, the State Administration of Taxation recently issued a new provision on issues relating to the tax refund (exemption) of export goods. The main contents of the new regulations are as follows: 1.When a project is constructed with loans borrowed from a foreign government and loans from an international financial institution, the tendering unit shall submit the nature, scale and project of the loan to the local State Administration of Taxation for approval prior to the bidding for submission to the State Administration of Taxation, The subject of mechanical and electrical products before tax refund. The scope of the winning mechanical and electrical products shall be subject to the “Mechanical and Electrical Import and Export Commodity Catalog” formulated by the Ministry of Foreign Trade and Economic Cooperation. The use of foreign government loans and loans from international financial organizations to adopt international bidding methods, by foreign companies and subcontracting subcontracted to the supply of domestic machinery and electronic products, as the domestic enterprises won the bid to apply for tax rebates. After the bidding is completed, the bid inviting unit shall fill in the “Notification of Successful Bidding” and report it to the tax authorities where it is located. After the tax authorities sign the opinions