论文部分内容阅读
国家税务总局日前发布了《出口货物退(免)税管理办法(试行)》。按照这一办法,今后,出口商骗取国家出口退税款的,经省级以上(含本级)国家税务局批准,可停止其6个月以上的出口退税权。税务总局有关人士表示,自2005年5月1日起施行的这一办法,有5个主要内容;一是明确了可以办理出口货物退(免)税的出口商包括三类:对外贸易经营者、没有出口经营资格委托出口的生产企业、特定退(免)
State Administration of Taxation recently released the Administrative Measures for the Tax Refund (Exemption) of Export Goods (Trial Implementation). In accordance with this approach, in the future, exporters cheat export tax rebate by the state, above the provincial level (including this level) the approval of the State Administration of Taxation, to stop its export tax rebate for 6 months or more. Tax official said that since May 1, 2005 come into effect this approach, there are five main elements; First, it is clear that you can handle export tax refund (exemption) tax exporters include three categories: foreign trade operators , There is no export business commissioned the production of export-oriented enterprises, a specific refund (free)