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最近,一些地方反映,《国家税务总局关于外商投资企业出口货物若干税收问题的通知》第三条和《财政部、国家税务总局关于出口货物若干问题的补充通知》(财税字[1997]014号)第三条规定了外商投资企业经省级外经贸主管部门批准收购货物出口的,实行免税,不退税;对经外经贸部批准设立的外商投资性公司,为其所投资的企业代理出口该企业自产
Recently, some localities have noticed Article 3 of the Circular of the State Administration of Taxation on Several Tax Issues Concerning Export Goods Exported by Foreign-Funded Enterprises and Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Some Issues Concerning Export Goods (Cai Shui Zi [1997] No. 014 Article 3 stipulates that a foreign-invested enterprise that has been approved by the department in charge of foreign trade and economic cooperation at the provincial level to approve the export of goods for acquisition shall be exempted from tax and shall not be subject to a refund of tax. For foreign-invested companies established with the approval of the MOFTEC, Self-production