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“法规解读”是本刊今年新增设的一个栏目,定位为“新法规解读,老法规梳理”。邀请税务机关相关政策法规制定者从制度的高度诠释政策出台的背景与侧重点,或者从基层税务管理人员的角度解释征管流程与操作,以满足不同层次读者掌握税收法规的要求。2003年10月13日,国务院颁布了《关于改革现行出口退税机制的决定》(国发[2003]24号),为此,财政部和国家税务总局联合下发了《关于调整出口货物退税率的通知》(财税[2003]222号)。为了帮助相关企业更准确全面地理解新的出口退税机制,积极应对由此引发的一系列相关财务决策问题,本刊特约深圳市国家税务局陈东可先生撰写了《新出口退税机制下“免、抵、退”税政策解读与财务分析》一文,分两期刊登,敬请垂注。
“Interpretation of laws and regulations,” is a new column created this year, positioned as “the interpretation of new laws and regulations, combing the old laws and regulations.” Invite relevant tax policy makers and legislators to interpret the background and emphasis of policies promulgated from the perspective of the system or explain the process of tax collection and operation from the perspective of grassroots tax managers to meet the requirements of different levels of readers to master tax regulations. On October 13, 2003, the State Council promulgated the “Decision on Reforming the Current Export Tax Refund System” (Guo Fa [2003] No. 24). Therefore, the Ministry of Finance and the State Administration of Taxation jointly issued the “Decision on Adjusting the Rate of Refund of Export Goods Notice ”(Cai Shui [2003] No. 222). In order to help related enterprises understand a new export tax rebate mechanism more accurately and comprehensively, and actively respond to a series of related financial decision-making problems arising from this, the author specially invited Mr. Chen Dongke from the State Administration of Taxation of Shenzhen to write the “Exemption under the New Export Tax Refund System” , Arrived, returned “tax policy interpretation and financial analysis” one article, published in two phases, please note.