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各省、自治区、直辖市和计划单列市国家税务局: 修订后的《中华人民共和国对外贸易法》(以下简称《外贸法》),自2004年7月1日起施行。为了认真贯彻《外贸法》,使出口退(免)税规定更好地适应《外贸法》的要求,现将有关问题通知如下: 一、从事对外贸易经营活动的法人、其他组织和个人(以下简称“对外贸易经营者”),按《外贸法》和《对外贸易经营者备案登记办法》的规定办理备案登记后,应在30日内持已办理备案登记并加盖备案登记专用章的《对外贸易经营者备案登记表》、工商营业执照、税务登记证、银行基本账户号码和
State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and City specifically designated in the plan: The Revised “Foreign Trade Law of the People’s Republic of China” (hereinafter referred to as the “Foreign Trade Law”) shall come into force on July 1, 2004. In order to conscientiously implement the “Foreign Trade Law” and make the provisions on export tax refund (exemption) be better adapted to the requirements of the “Foreign Trade Law,” we hereby notify you of the relevant issues as follows: I. Legal persons, other organizations and individuals engaged in foreign trade business activities (Hereinafter referred to as the “foreign trade operator”), according to the “Foreign Trade Law” and “foreign trade operators filing registration” provisions of the filing registration should be held within 30 days of filing and registration and affix the special seal of registration “Foreign Trade Operators filing registration form ”, business license, tax registration certificate, bank basic account number and