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影响企业选择“免税”、“先征后退”或“免、抵、退”政策的因素主要有以下几个方面: 出口企业经营的出口货物的征税税率; 出口企业经营的出口货物的退税税率; 出口企业自己加工的出口货物本环节的增值额(即其形成的应纳税额部分) 出口企业使用国产原材料的程度(即其形成的进项税额的部分)。 下面围绕上述因素进行分析: 一、企业出口货物的征税税率与其退税税率相等时:
The factors that affect the choice of “tax exemption,” “preemption and retreat,” or “exemption, debit and credit” policies of enterprises are as follows: the tax rate of export goods operated by export enterprises; the tax rebate rate of export goods operated by export enterprises ; The value added of the link (ie, the amount of tax payable) generated by the exporter’s own exporter for processing goods The extent to which the exporter uses the domestic raw materials (ie, the portion of the input tax that it forms). The following analysis of the above factors: First, the export tax rate of enterprises and their tax rebate rate is equal: