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根据《国务院关于促进外贸回稳向好的若干意见》(国发[2016]27号,以下简称《若干意见》)关于“在符合条件的海关特殊监管区域积极探索货物状态分类监管试点,在税负公平、风险可控的前提下,赋予具备条件的企业增值税一般纳税人资格”的决定,税务总局、财政部、海关总署共同制定了《关于开展赋予海关特殊监管区域企业增值税一般纳税人资格试点的公告》(以下简称《公告》),为便于政策理解和执行,现对《公告》解读如下:一、《公告》出台的背景
Pursuant to the Several Opinions of the State Council on Promoting the Steady Improvement of Foreign Trade (Guo Fa [2016] No. 27, hereinafter referred to as the “Opinions”) on “Proactively exploring pilot projects for the supervision and control of the state of goods in eligible special customs control areas, Under the premise of a fair tax burden and controllable risks, the qualification of general taxpayer of value added tax is granted to eligible enterprises, ”and the SAT, the Ministry of Finance and the General Administration of Customs jointly formulated the“ Decision on Launching Value Added Tax Notice on the Piloting of General Taxpayers ”(hereinafter referred to as the“ Announcement ”). For the sake of policy understanding and implementation, the“ Notice ”is hereby read as follows: I. Background of the Announcement