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上海大众汽车有限公司是和原联邦德国大众汽车有限公司合资经营企业。在过去的几年中,按合营合同每年派送上百人去联邦德国大众汽车有限公司接受技术和业务培训,同时因业务需要有许多外籍职工赴德出差,公司为此支付了许多外汇。一九八八年笔者赴联邦德国大众汽车有限公司参加会议,有机会到该公司财务部门去了解情况,方知以往所支付的费用中约有14%的增值税款均可通过正式途径申请退回。回国后随即进行退税申请,一九八九年很顺利地退回了一九八八年在德国支付的增值税款,一九九零年也已申请退一九八九年的增值税手续。
Shanghai Volkswagen Automotive Co., Ltd. and the former Federal Republic of Germany Volkswagen Automobile Co., Ltd. joint venture. Over the past few years, hundreds of people were dispatched to the German Volkswagen Volkswagen AG every year for joint venture contracts to receive technical and business training. At the same time, many foreign workers were required to travel to Germany for business reasons. The company paid a lot of foreign exchange for this purpose. In 1988, I attended the meeting of the German Volkswagen Co., Ltd., had the opportunity to go to the company’s financial department to understand the situation, in the past to pay about 14% of the value-added tax can be formally applied for a refund . After returning home, he applied for tax rebate immediately. In 1989, the VAT paid in Germany was smoothly returned in 1988. In 1990, he also applied for the refund of value added tax in 1989.