论文部分内容阅读
国家税务总局从2001年1月1日起,对1993年12月31日前批准成立的外商投资企业(俗称老外商投资企业),其自营或委托出口货物由原来执行的不征不退政策一律改为出口退税办法,具体退(免)税的计算办法按现行自营生产企业的“先征后退”或“免、抵、退”办法执行。所谓“不征不退”,是指对企业自营出口或委托代理出口的货物在出口环节不征税,也不退税。而“免、抵、退”和“先征后退”则属于出口退税的范畴,其中“免、抵、退”的“免”是指对生产企业自营出口或委托代理出口的货物,免征企业生产销售环节
Starting from January 1, 2001, the State Administration of Taxation shall, on the foreign-invested enterprises approved by the People’s Republic of China before December 31, 1993 (commonly known as foreign-funded FIEs), all unlicensed and non-refundable policies implemented by themselves or entrusted with the export of goods To the export tax rebate method, the specific tax refund (free) calculated according to the current self-employed manufacturing enterprises “first levy back” or “exempt, offset, refund” approach. The so-called “non-collection does not refund” refers to the export-oriented enterprises or entrusted to export goods in the export link is not tax, nor tax rebate. The “exemption, credit, refund” and “first sign back” belong to the scope of export tax rebates, including “exempt, credit, refund,” “exempt” refers to the production of self-owned export enterprises or agents to export goods, exempt Production and marketing sectors