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新的“免、抵、退”税收管理办法(以下简称‘办法’)的出台实施,对进一步搞活大中型国有企业,提高有进出口权的生产企业的出口创汇能力,加快企业流动资金周转以及推动外贸体制改革,广泛推行代理制等方面具有积极的现实意义,但是在办法运行中存在一个不容忽视的操作性问题,严重地制约税企双方的免、抵、退税正常办理。
The introduction of a new tax exemption, tax rebate and refund administration (hereinafter referred to as the “Measures”) promulgated and implemented has the effect of invigorating large and medium-sized state-owned enterprises and enhancing the foreign exchange earning power of export-oriented manufacturing enterprises, accelerating the liquidity flow of enterprises and Promoting the reform of the foreign trade system and implementing the agency system extensively. However, there is an operational issue that can not be ignored in the operation of the measures and seriously restricts the normal handling of exemption, credit and tax rebates for both taxpayers and enterprises.