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为适应我国加入WTO的需要,加速生产型出口企业资金周转,增强出口货物的国际竞争能力,支持扩大外贸出口,防范和打击出口骗税,财政部、国家税务总局决定自2002年1月1日起,生产企业自营或委托出口的自产货物,除另有规定者外,增值税退税一律实行“免、抵、退”税管理办法。为便于出口企业和基层税干学习“免、抵、退”税有关知识,从本期起,我们采用问答的形式,对生产企业“免、抵、退”税具体操作及管理等内容作专题辅导。
In order to meet the needs of China’s accession to the WTO, speed up capital flow of production-oriented export enterprises, enhance the international competitiveness of export goods, support the expansion of export trade and prevent and combat export tax fraud, the Ministry of Finance and the State Administration of Taxation decided that since January 1, 2002 From the production of self-produced or commissioned exports of goods, unless otherwise provided, the VAT refund will be implemented “exempt, credit, refund” tax management practices. In order to facilitate the export enterprises and grass-roots tax officials to learn about the tax exemption, tax rebate and tax refund, starting from this issue, we use the form of question and answer to make special topics such as the operation and management of tax exemption, credit and refund for manufacturing enterprises Counseling.