国家税务总局关于出口退税若干问题的通知

• 出 处: 中国税务
• 发表日期: 2001年04期
• 关键词: 国家税务总局 税务机关 税率计算 进口料件 国家税务局 仓储企业 国产设备 增值税税率 增值税专用发票 报关手续

各省、自治区、直辖市和计划单列市国家税务局：针对出口退税政策在执行中存在的问题，经商海关总署同意，现通知如下：一、 保税区外的出口企业销售给外商的出口货物，如外商将货物存放在保税区内的仓储企业，离境时由仓储企业办理报关手续的，保税区外的出口企业可凭货物 进

State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities specifically designated in the Plan: In response to the problems existing in the implementation of the export tax rebate policy, with the consent of the General Administration of Customs of Commerce, the following is hereby announced: 1. Exported goods sold to foreign countries by bonded exporters such as foreign The goods stored in the bonded area of ​​the warehousing enterprises, the departure of the warehousing enterprises to apply for customs formalities, the bonded area of ​​export enterprises can goods into