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近日,财政部、国家税务总局联合出台《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《通知》),国家税务总局又单独发布《出口货物劳务增值税和消费税管理办法》(国家税务总局公告2012年第24号,以下简称《公告》),明确对依法办理工商登记、税务登记、对外贸易经营者备案登记,自营或委托出口以及其他单位视同出口货物劳务,不具有生产能力的出口企业统称为外贸企业,并对外贸企业一般贸易出口退(免)税政策做了部分调整,其不同之处以例分析。
Recently, the Ministry of Finance and the State Administration of Taxation jointly promulgated the “Circular on the Policy of Value-added Tax and Consumption Tax on the Export of Goods and Services” (Cai Shui [2012] No. 39, hereinafter referred to as the “Circular”), and the State Administration of Taxation separately issued the “Value Added Tax on Exported Goods and Services And the Administration of Consumption Tax (State Administration of Taxation Announcement No.24, 2012, hereinafter referred to as ”the Announcement") clearly stipulates that the registration of business registration, tax registration and registration of foreign trade operators in accordance with the law, the self-employed or entrusted exportation and other units shall be deemed as Exports of goods and services, non-productive export enterprises collectively referred to as foreign trade enterprises, and foreign trade enterprises in general trade export tax rebate (exemption) made some adjustments, the differences between the case analysis.