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《涉外税务》第八期在工作研究栏目刊登了河北省廊坊市税务局王万卿、刘君二位同志对中外合资经营企业再投资退税计算公式的见解,读后颇受启发。王、刘同志的见解以及提出的再投资退税公式,的确比我写的《对中外合资经营企业再投资退税计算公式初探》(见《涉外税务》1990年第四期)考虑要全面,适用的退税情况也更广泛。
The “Tax Concerning Foreign Affairs” issue No. 8 published in the research section of the work Langfang Municipal Taxation Bureau Wang Wanqing, Liu Jun two comrades on Chinese and foreign joint ventures reinvestment tax calculation formula opinion, after reading quite inspired. The views of Wang and Liu, as well as the formula for reinvestment of tax refunds, are indeed more pessimistic than the “formula for calculating the rebate for reinvestment of Chinese-foreign equity joint ventures” as I wrote (see “Foreign Taxation,” No. 4 of 1990) Consideration should be comprehensive and applicable Tax rebates are also more extensive.