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为进一步规范出口退税管理,严格执行出口货物劳务税收政策,国家税务总局于2013年11月13日制定并发布了《关于出口货物劳务增值税和消费税有关问题的公告》(国家税务总局公告2013年第65号,以下简称《公告》)。该《公告》进一步完善了需要明确的内容,包括注销出口退税资格的认定、进料加工计划分配率、“合法有效的进货凭证”种类等,同时还增加了放弃全部适用退(免)税政策规定等内容,并进一步简化了申报手续。《公告》的主要内容如下:
In order to further standardize the management of export tax rebates and strictly enforce the tax policy on export goods and services, the State Administration of Taxation formulated and promulgated the “Notice on Issues Concerning Value-added Tax and Consumption Tax on Goods Exported for Goods Exported on November 13, 2013 (Announcement of the State Administration of Taxation 2013 No. 65, hereinafter referred to as ”Notice“). The ”Notice“ further improved the need for clear content, including the cancellation of the export tax rebate eligibility, feed processing plan distribution rate, ”valid and valid purchase vouchers, “ and the like, but also increased the abandonment of all applicable refund (free) Tax policy and other content, and to further simplify the declaration procedures. The main contents of the ”Notice" are as follows: