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对企业出口旧设备应适用的政策,企业财务人员往往没有明确的认识,笔者以案例形式对此作分析说明。案例:盛晖公司是一家生产电子产品的外商独资企业,产品主要销往欧美各地,该公司出口适用的是免抵退税政策。2012年3月,该公司应境外客商要求,将公司已使用过的固定资产(模具和车床)销往境外,公司出口的这批固定资产是2009年8月采购的旧固定资产,当时没有取得增值税专用发票。公司提供的票据显示,模具采购价格为12万元,
Enterprises exporting old equipment should apply the policy, corporate finance staff often do not have a clear understanding of the author in the form of a case analysis. Case: Shenghui is a solely foreign-owned enterprise that produces electronic products. Its products are mainly exported to Europe and the United States. The company’s exports are exempted from tax rebate policy. In March 2012, the company sold the fixed assets (molds and lathes) already used by the Company to overseas while requested by foreign merchants. The fixed assets exported by the Company were old fixed assets purchased in August 2009 and were not obtained at that time Value-added tax invoices. The bills provided by the company show that the mold purchase price is 120,000 yuan,