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各省、自治区、直辖市和计划单列市国家税务局: 为加强出口退税管理,严格出口退税审核,经研究,国家税务总局决定使用增值税专用发票电子信息审核出口退税。功将有关事项通知如下: 一、出口企业(指增值税一般纳税人,下同)自2003年8月1日起(以开票日期为准)取得的用于办理出口退税的增值税防伪税控系统开具的增值税专用发票(抵扣联,以下简称专用发票),必须自该专用发票开具之日起90日内到主管其征税机关认证,未经过认证或认证未通过的一律不予办理出口退税。二、自2003年9月1日起,出口企业向其主管退税机关申报办理退税时,在使用出口退税电子申报系统采集专用税票基础数据过程中,必须将专用税票对应专用发票的发票代码和号码(共
The State Administration of Taxation of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate planning: In order to strengthen export tax refund management and strictly review export tax rebates, the State Administration of Taxation has decided to use electronic information on VAT invoices to review export tax rebates. The relevant notice of merit shall be notified as follows: 1. The export enterprises (referring to the general VAT taxpayers, the same below) have obtained the VAT anti-counterfeiting tax control for export rebates since August 1, 2003 (according to the date of billing). The special value-added tax invoices issued by the system (in deductions and deductions, hereinafter referred to as special invoices) must be certified to the competent taxation authority within 90 days from the date of issuance of the special invoice. All exports that fail to pass the certification or have not passed the certification must not be exported. Tax refund. 2. From September 1, 2003, when an export company declares a tax refund to its responsible tax refund agency, it must use the export tax rebate electronic filing system to collect special tax base data. And number (total