国家税务总局进一步明确出口退税政策

• 出 处: 国际市场
• 发表日期: 1999年03期
• 关键词: 国家税务总局 税收管理 国税函 预算管理 进出口经营权 人民银行 计税价格 离岸价格 机电产品 计算公式

国家税务总局去年底以“国税函(1998)720号”发出关于明确出口退税几个政策问题的通知如下: 一、财政部、国家税务总局、人民银行《关于实行“免、抵、退”税办法有关预算管理问题的通知》第一条和《财政部、国家税务总局关于有进出口经营权的生产企业自营(委托)出口货物实行“免、抵、退”税收管理办法的通知》第四条列明的

At the end of last year, the State Administration of Taxation issued the “Notice of State Tax (1998) No. 720” on several policy issues concerning the determination of export tax rebates as follows: I. The Ministry of Finance, the State Administration of Taxation, and the People’s Bank “On the Implementation of Exemption, Credit, and Refund” Measures of the Measures on Budget Management Issues and Article 1 of the “Notice of the Ministry of Finance and the State Administration of Taxation on the Administration of the Taxation Administration of Exempting, Crediting, and Withdrawing of Self-operated (Consigned) Exported Goods by Production Enterprises Having Import and Export Operation Rights” Four listed