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今年,我国对生产企业自营或委托外贸企业代理出口自产货物,除另有规定外,增值税一律实行“免、抵、退”税管理办法。今年前两个月,我国出口退税额达到328亿元,比去年同期增长106%,增加退税额169亿元。出口退税的增长有力地支持了我国的外贸出口。作为有关企业的负责人和财会人员,应了解免、抵、退税管理办法,熟悉具体操作方法,用好免、抵、退税政策。下面介绍有关免、抵、退税方面的知识:1、实行免、抵、退税办法的“免”税,是指对生产企业出口的自产货物,免征本企业生产销售环节增值税;“抵”税,是指生产企业出口自产货物所耗用的原材料、零部件、燃
This year, China’s self-employed or commissioned foreign trade enterprises to produce their own goods for export shall, unless otherwise stipulated, carry out the “tax exemption, credit and refund” administration of value-added tax. The first two months of this year, China’s export tax rebate amounted to 32.8 billion yuan, an increase of 106% over the same period last year, an increase of 16.9 billion tax rebate. The growth of export tax rebates strongly supports China’s exports. As the responsible person and the accountant of the relevant enterprises, they should understand the management methods of exemption, credit and tax rebate, be familiar with the specific operation methods, and make good use of the policy of exemption, credit and tax rebate. The following describes the knowledge about exemption, credit and tax rebate: 1. The “exempt” tax on exemption, credit and tax rebate refers to the self-produced goods exported by the manufacturing enterprises and exempts the value-added tax of the production and sales of the enterprise; “To ” tax, refers to the raw materials, spare parts, burning