论文部分内容阅读
某县毛巾厂1996年获得自营出口权,1998年初该企业做了一笔出口美国的一般贸易生意,财务人员到其主管国税局要求给予办理出口退税,结果不但没批反而受到处罚。原因是该企业自取得自营出口权以来,自认为无出口退税业务,因而没有到主管税务机关办理出口退税登记手续。针对该县毛巾厂没有按照有关规定办理出口退税登记手续的事实,该地区国税局根据国家税务总局印发的《出口货物退(免)税管理办法》的有关规定对该企业作了罚款处理。企业对此不解,到主管税务机关咨询。
In 1996, a county towel factory obtained the right of self-export. In early 1998, the enterprise made a general trade business for export to the United States. The finance staff asked the competent IRS for the export tax rebate and the result was not only punished but not approved. The reason is that since obtaining the right to self-export, the enterprise considers that it has no export tax rebate business and therefore fails to go through the formalities of export tax rebate registration with the competent tax authorities. In view of the fact that the towel factory in the county did not handle the export tax rebate registration formalities in accordance with the relevant regulations, the IRS in the region imposed a fine on the enterprise in accordance with the relevant provisions of the Administrative Measures on the Tax Refund (Exemption) of Export Goods issued by the State Administration of Taxation. Enterprises do not understand this, to the competent tax authorities advice.