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为了鼓励外商投资企业生产产品出口,扩大出口创汇,对外商投资企业生产的产品不直接出口而转让给另一承接进料加工的外商投资企业进行再加工、装配后出口,国家税务总局商得海关总署同意,就其征免工商统一税问题作出了规定(国税发[1992]146号《国家税务局关于外商投资企业生产的产品再加工装配出口征免工商统一税问题的通知》)。上述规定实施后,不仅承接进料加工企业的进料价格低,而且产品得以深加工增值,增强了竞争能力,减少了产品进出境运输费用,缩短了运输时间,加速了企业生产,深得外商投资企业的欢迎。 随着我国新税制的实施和外汇管理体制的改革,在对外商投资企业再
In order to encourage foreign-invested enterprises to export their manufactured products and expand export earnings, the products manufactured by foreign-invested enterprises are not directly exported and transferred to another foreign-invested enterprise that undertakes the processing of imported materials for reprocessing. After assembly and export, the State Administration of Customs, General Administration of Taxation agreed to abolish the issue of exemption of consolidated commercial and industrial and commercial tax (Guo Shui Fa [1992] No.146, “Circular of the State Administration of Taxation on the Issue of Exemption of Consolidated Industrial and Commercial Taxes on Re-processing and Assembly Exports of Products Made by Foreign-invested Enterprises”). After the implementation of the above provisions, not only to undertake the feed processing enterprises feed prices low, and the product can be deep processing value-added and enhance the competitiveness of products to reduce the cost of entry and exit transport, shorten the transport time and speed up the production of enterprises won the foreign investment Business welcome. With the implementation of the new tax system and the reform of the foreign exchange management system in our country,