论文部分内容阅读
经国务院批准,对部分信息技术(IT)产品出口退税率提高到17%。现将有关问题规定如下:一、出口退税率由现行的13%提高到17%的IT产品包括集成电路、分立器件(部分)、移动通讯基地站、以太网络交换机、路由器、手持(车栽)无线电话、其他微型数字式自动数据处理机、系统形式的微型机、液晶显示器、阴极射线显示器、硬盘驱动器、未列名数字式自动数据处理机设备、其他存储部件、数控机床。二、本规定自2004年11月1日起执行[具体实施时间按“出口货物报关单(出口退税联)”上海关注明的出口日期为准]。(2004年12月10日印发)
Approved by the State Council, the export tax rebate rate for some information technology (IT) products was raised to 17%. Now the relevant provisions are as follows: First, the export tax rebate rate from the current 13% to 17% of the IT products include integrated circuits, discrete devices (parts), mobile communication base stations, Ethernet switches, routers, hand- Wireless telephones, other miniature digital automatic data processors, system-type microcomputers, liquid crystal displays, cathode ray displays, hard disk drives, unspecified digital automatic data processor devices, other storage components, numerical control machine tools. Second, the provisions of the implementation since November 1, 2004 [the specific implementation time according to the “Declaration of Export Goods (Export Tax Rebate Union)” Shanghai attention to the export date shall prevail]. (Issued on December 10, 2004)