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来料加工和进料加工两种贸易方式,哪一种最有利于出口退税?案情简介2004年至2008年,中国A公司向美国B公司出口铅笔。最初,A公司采取进料加工的贸易形式,从国外购买原材料,同时从国内采购部分国产料件,在国内加工成成品后出口给B公司。随着加工成品需要耗用的部分国产料件、零部件数量日益减少,如果采用进料加工复出口,因退税率小于征税率,其耗用国产原料件、零部件等支付的进项税额中不得免征和抵扣的税额,只能计入出口产品的成本,这势必会增加A公司出口产品的成本,因此A公司便改用
Processing and feeding two kinds of trade, which is most conducive to the export tax rebate? Case brief introduction From 2004 to 2008, China’s A company exports to the United States Company B pencil. Initially, Company A took the form of trade in feedstock processing and purchased raw materials from abroad. At the same time, it purchased some domestic materials from China and exported it to B after processing into finished products in China. With the processing of finished products need to consume part of the domestic materials, parts and components are declining, if the use of imported materials processing re-export tax rebate rate is less than the tax rate, the use of domestic raw materials, spare parts and other input tax paid Taxes that can not be waived and deductible can only be included in the cost of export products, which will inevitably increase the cost of export products of Company A, so Company A will switch to