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为了稳定出口,减轻企业负担和简化退税手续,日前财政部、国家税务总局出台了《关于出口货物劳务增值税和消费税政策的通知》(财税[2012139号,以下简称通知),国家税务总局同时以公告的形式发布《出口货物劳务增值税和消费税管理办法》(2012年第24号公告,以下简称公告),对我国现行出口退(免)税政策进行梳理、完善,进一步明确出口货物劳务增值税和消费税退(免)税、免税以及应税的范围、计税依据、申报时限、凭证资料等内容,新政策根据不同情况分别从2011年
In order to stabilize exports, reduce the burden on enterprises and simplify tax refund procedures, the Ministry of Finance and the State Administration of Taxation recently promulgated the “Notice on the Policy of Value-added Tax and Consumption Tax on Exported Goods and Services” (Cai Shui [2012139, hereinafter referred to as the Circular) (No. 24 Announcement 2012, hereinafter referred to as Announcement) issued by the State Council in the form of an announcement, to sort out and improve the current policy of export tax rebate (exemption) from taxation in China, and to further clarify the value added tax of export goods and services And consumption tax refund (exemption) tax, tax exemption and taxable range, tax basis, time limit, voucher information, etc., the new policy according to different situations from 2011