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《财政部国家税务总局关于出口货物劳务增值税和消费税政策的通知》(财税[2012]39号,以下简称“39号文”)明确,适用于增值税出口货物劳务和消费税出口货物的免税范围主要分为3类21种情况。同时,《国家税务总局关于发布<出口货物劳务增值税和消费税管理办法>的公告》(国家税务总局公告2012年第24号,以下简称“24号公告”)对免税申报的期限与要求也进行了规范。上述两个文件与原政策相比,在适用范围、申报时限、税收处理等方面都
Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Value-added Tax and Consumption Tax on Goods Exported to Goods and Services (Cai Shui [2012] No. 39, hereinafter referred to as “Circular 39”) shall be applicable to VAT export goods labor and excise duties The tax exemption scope is mainly divided into three types and 21 kinds of situations. Meanwhile, the deadline and requirements of the State Administration of Taxation on the release of the Notice on the Administration of Value-added Tax and Consumption Tax on Exports of Goods and Services (State Administration of Taxation Announcement No. 24 of 2012, hereinafter referred to as “Announcement No. 24”) Also conducted a specification. The two documents compared with the original policy, in the scope of application, reporting deadlines, tax processing, etc.