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关于外商投资企业收购应税农、林、牧、水产品的工商统一税问题,我局曾以(88)财税外字第087号《关于外商投资企业生产、经营应税农、林、牧、水产品征收工商统一税问题的通知》作了规定。现一些省、市提出,该通知第三点“外商投资企业将收购的应税农、林、牧、水产品再交售给国营、集体收购单位,可退还企业在收购环节已交纳的工商统一税,由国营、集体收购单位交纳产品税……”及第四点“外商投资企业将收购的已税农、林、牧、水产品直接出口,可退还在收购环节已缴纳的工商统一税”的规定中,没有明确退税的退库级次,要求比照“内资”企业的现行做法,全部由中央级收入中退付。
With regard to the issue of the unified tax on the acquisition of taxable agricultural, forestry, animal husbandry and aquatic products by foreign-invested enterprises, the Bureau of Foreign Investment (88) Product tax levied a unified industrial and commercial issues “made provision. Some provinces and municipalities now propose that the third point of the circular: ”The tax-paid agricultural, forestry, animal husbandry and aquatic products to be purchased by foreign-funded enterprises shall be resold to state-owned and collective-purchasing units and the unification of the commercial and commercial units that the returned enterprises have paid for the acquisition Taxes, and the state-owned and collective acquisition units pay product taxes ... “and” Fourth Point “Foreign-invested enterprises that are to be acquired by the foreign-invested enterprises that have already purchased the tax-agriculture, forestry, animal husbandry and aquatic products directly exported may return the unified industrial and commercial tax paid during the acquisition. The provisions of the absence of a clear refund of the withdrawal level, requiring reference to ”domestic-funded" enterprises in the current practice, all of the central-level income to be returned.