税务上的“视同内销”不等同海关判定的“内销”

• 出 处: 涉外税务
• 发表日期: 2001年02期
• 关键词: 税务 内销 海关

《涉外税务》编辑部： 现有“转厂”政策向您请教，虽然是一个老话题但仍有不明之处，请您指正或答复。 一、“转厂”包括来料加工转厂、进料加工转厂两种方式 ? 二、来料加工“转厂”与进料加工“转厂”有何区别 ? 三、税务上的“视为内销”与海关总署 76号令中的“内销”判定

“Foreign Taxation” Editorial Department: The existing “transfer factory” policy to ask you, although it is an old topic but there are still unknown, please correct or reply. First, the “transfer to the factory,” including processing into the plant, feed processing plant in two ways? Second, processing “transfer plant” and feed processing “transfer plant” What is the difference? Third, the tax on the “ For Domestic Sales ”and the“ Domestic Sales ”Decision of the 76th Order of the General Administration of Customs