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最近,国务院批准设立天津等15个出口加工区,(天津出口加工区、辽宁大连出口加工区、北京天竺出口加工区、山东烟台出口加工区、山东威海出口加工区、江苏昆山出口加工区、江苏苏州工业园出口加工区、上海松江出口加工区、浙江杭州出口加工区、福建厦门杏林出口加工区、广东深圳出口加工区、广东广州出口加工区、湖北武汉出口加工区、四川成都出口加工区、吉林珲春出口加工区。)并决定对出口加工区实行比现行保税区更加优惠的税收政策。这一政策的核心是出口加工区内的加工企业在购买国内生产的设备和原材料时,设备和原材料可以视同出口,享受有关出口退税的政策。
Recently, the State Council approved the establishment of 15 Export Processing Zones such as Tianjin (Tianjin Export Processing Zone, Liaoning Dalian Export Processing Zone, Beijing Tianzhu Export Processing Zone, Shandong Yantai Export Processing Zone, Shandong Weihai Export Processing Zone, Jiangsu Kunshan Export Processing Zone, Jiangsu Suzhou Industrial Park Export Processing Zone, Shanghai Songjiang Export Processing Zone, Zhejiang Hangzhou Export Processing Zone, Xiamen, Fujian Xinglin Export Processing Zone, Guangdong Shenzhen Export Processing Zone, Guangdong Guangzhou Export Processing Zone, Hubei Wuhan Export Processing Zone, Sichuan Chengdu Export Processing Zone, Jilin Hunchun Export Processing Zone.) And decided to export processing zones than the existing free trade zone more favorable tax policy. The core of this policy is that processing enterprises in export processing zones, when purchasing domestically produced equipment and raw materials, can treat their equipment and raw materials as exports and enjoy the policy of export tax rebate.