论文部分内容阅读
申请和享受退税是保证“扩抵”企业受益的关键环节,对纳税人来说至关重要。为加强扩大增值税抵扣范围的增值税一般纳税人的认定和退税审核工作,近日国家税务总局印发了《扩大增值税抵扣范围暂行管理办法》(国税发[2007]62号),详细规定了“扩抵”企业申请退税所需报送的相关资料和退税流程。符合条件的纳税人应高度重视,按税务机关的要求及时报送相关备案资料,以保证在规定的时间内及时完成相关退税手续的办理,避免由于程度性原因使本应享受的退税成了泡影。
Applying for and enjoying the tax rebate is a key link in ensuring the benefit of “expanding” businesses and is crucial to taxpayers. In order to step up the verification and tax rebate review of VAT general taxpayers in the scope of VAT deduction, the State Administration of Taxation recently issued the Interim Measures for the Administration of the Scope of Value Added Tax Deduction (Guo Shui Fa [2007] No. 62), specifying in detail “Expansion ” enterprises to apply for tax rebates to submit the relevant information and tax refund process. Eligible taxpayers should attach great importance to the tax authorities in accordance with the requirements of the timely filing of relevant filing information to ensure that the required time to complete the relevant tax rebate procedures in a timely manner to avoid due to the degree of reason that should enjoy the tax rebate has become a bubble .