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一、调整外贸企业一般贸易免遇税的适用范围一是明确外贸企业适用的出口免退税政策。新政规定,外贸企业出口货物劳务实行免征增值税,相应的进项税额予以退还(即免退税)。适用于增值税退(免)税的货物,免征消费税,如果属于购进出口的货物,退还前一环节对其已征的消费税。二是调整外贸企业免退税计税依据。新政规定,外贸企业一
First, adjust the scope of application of general trade exemption of foreign trade enterprises First, make it clear that the applicable export tax rebate policy for foreign trade enterprises. The New Deal provides that foreign trade enterprises export goods and services exempt from value-added tax, the corresponding input tax to be refunded (that is, exemption from tax). Applicable to VAT refund (exemption) of the goods, exempt from consumption tax, if it belongs to the purchase and export of goods, refund the previous part of its consumption tax has been levied. Second, adjust the tax-free tax basis for foreign trade enterprises. New Deal provisions, foreign trade enterprises