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编辑同志:您好。我是福建省连江县一外资企业会计,我企业系经批准的有进出口经营权的外商投资生产企业,2002年度已获得增值税与消费税的退税款,但不知这种退税款应否并入利润征收外商投资企业所得税? 曾林曾林
Edit comrades: Hello. I am a foreign-funded enterprise accountant in Lianjiang County of Fujian Province. My company is an approved foreign enterprise with foreign investment in import and export business. In 2002, I received VAT refund and consumption tax refund. However, I do not know if such tax refund should be Income tax levied on foreign-invested enterprises income tax Zeng Lin Zeng Lin