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盛晖公司是一家生产电子元器件的外商独资企业,产品远销世界各地。2015年经营情况如附表1(见文后,下同)。2016年8月份,税务机关在对该公司2015年度总出口收入进行核查时发现,该公司2015年4月份报关出口的电子元器件是采购进来直接出口,出口金额100万美元,折合人民币620万元。税务机关对该公司做如下处理:(1)冲减原出口退税收入;(2)根据文件规定,出口非自产产品按免税处理;(3)相应的进项税额需要计算进项转出。对于在何时做进项转出,主管税务机关与该企业存在分歧。税务机关认为此笔出口收入发生在2015年
Sheng Hui company is a wholly foreign-owned enterprises producing electronic components, products are exported all over the world. The operating status in 2015 is as shown in the attached Table 1 (see the text, the same below). In August 2016, when examining the 2015 total export revenue of the company, the tax authorities found that the electronic components and parts exported by the company in April 2015 were purchased and exported directly, with the export amount of 1 million U.S. dollars, equivalent to 6.2 million yuan . The tax authorities handle the company as follows: (1) Reduce the income from the original export tax refund; (2) According to the documents, export non-self-produced products shall be tax-exempt; and (3) The corresponding input tax shall be calculated and transferred out. There was a disagreement between the tax authorities in charge and the enterprises when the proceeds were transferred out. Tax authorities believe that this export revenue occurred in 2015