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外商投资产品出口企业的考核关系到国家涉外税收政策中优惠待遇的落实,因而是一项政策性、技术性较强的细致工作。根据国务院《关于鼓励外商投资的规定》,经贸部对外商投资产品出口企业曾明确了考核标准。其中第二条:“年出口产品产值达到当年全部产品产值总额的50％以上(可享受法定减免税期满后减半征收企业所得税优惠为70％以上)”是实际考核工作的核心部分。由于《规定》及经贸部《实施细则》
The assessment of foreign-invested product export enterprises relates to the implementation of preferential treatment in the foreign-related taxation policy of the country, and is therefore a policy-oriented and technically meticulous work. According to the “Regulations on Encouraging Foreign Investment” issued by the State Council, the Ministry of Foreign Trade and Economic Cooperation’s export enterprises for foreign investment products have clearly defined the assessment criteria. The second of these: “The annual export product’s output value reaches more than 50% of the total output value of all products in the current year (half of the statutory reduction and exemption period after the expiration of the corporate income tax rate of 70%) is the core part of the actual assessment work. Due to the ”Regulations“ and the ”Detailed Regulations" of the Ministry of Foreign Trade