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为推进外贸体制改革,扩大生产企业自营(委托)出口,根据《国务院关于对生产企业自营出口或委托代理出口货物实行“免、抵、退”税办法的通知》 (国发[1997]8号)精神,特通知如下: 一、凡具有进出口经营权的生产企业自营出口或委托出口的自产货物,除另有规定者外,一律实行“免、抵、退”税收管理办法。 本通知所述具有进出口经营权的生产企业(以下简称“生产企
In order to promote the reform of the foreign trade system and expand the self-owned (commissioned) exports of the manufacturing enterprises, according to the “Circular of the State Council on the Measures for the Exemption, Debit and Revenue of Self-owned Exported Goods or Agency Exported Goods by the State Council” (Guo Fa [1997] 8) spirit, special notice as follows: First, where the production and operation of the right to operate import and export of self-produced exports or entrusted to export goods, unless otherwise provided, all the “exemption, credit, refund” tax management approach . The manufacturer that has the right to import and export as described in this Circular (hereinafter referred to as “manufacturer”