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国家对产品出口型外资企业在工商统一税、企业所得税、汇出中国境外利润及再投资退税等方面都给予了一系列的税收优惠政策,以促进其发展。但是,目前在确认与审批产品出口型外资企业的管理上,存在混乱现象。本来,产品出口企业的审批确认机关是该企业所在的省、自治区、直辖市或计划单列市的对外经济贸易部门,国务院各部门和直属机构举办的产品出口企业和先进技术企业则统一由对外经济贸易部审核确认。但就目前调查情况看,外经部门在确认与考核产品出口企业时,存在如下问题:(1)漏户较多,主要反映在部分外资企业达到产品出口型企业标准,而未予以确认,究其原因,大部分是由于外资企业不明申报程序造成的。(2)确认错误。有些
The state has given a series of tax preferential policies to the export-oriented foreign-funded enterprises in the areas of industrial and commercial integration tax, enterprise income tax, remittance of profits out of China and reinvestment of tax rebates so as to promote their development. However, at present, there is confusion in the management of export-oriented foreign-funded enterprises that confirm and approve products. Originally, the examination and approval authority for exporters of products was the foreign economic and trade department of the province, autonomous region, municipality directly under the Central Government or city specifically designated in the project, the exporters of products and advanced technology enterprises organized by the departments under the State Council and the agencies directly under the State Council, Department audit confirmed. However, according to the current investigation, there are some problems in the foreign-funded department’s confirmation and assessment of export enterprises: (1) The number of missing households is mainly reflected in the fact that some foreign-funded enterprises have reached the standard of export-oriented enterprises but have not been confirmed yet The reason is mostly due to the unknown procedure of foreign-funded enterprises. (2) Confirm the error. some