论文部分内容阅读
根据《财政部国家税务总局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》)和《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》)规定,生产企业进料加工复出口货物增值税实行免抵退税办法,其出口的应税消费品免征消费税,如果属于国内购进出口的货物,退还上一环节已征的消费税。上述文件对生产企业进料加工复出口货物免抵退税的适用范围、申报管理等内容都做了调整,其中申报管理有三个环节不容忽视。
According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Value Added Tax and Consumption Tax on Goods Exported to Goods and Services (Cai Shui [2012] No. 39, hereinafter referred to as the “Notice”) and the Measures for the Administration of Value Added Tax and Consumption Tax on Goods Exported for Goods (Notice of the State Administration of Taxation No. 24 of 2012, hereinafter referred to as “Announcement”) stipulates that the value added tax of the re-exported goods processed by the manufacturing enterprises shall be exempted from the tax rebate method and the export taxable consumer goods shall be exempt from the consumption tax. If the products belong to the goods purchased or exported domestically, Refund the consumption tax already collected in the previous session The above documents on the manufacturing enterprises re-export of goods reimbursement of the scope of application, the declaration of management and other content have been adjusted, including the declaration of the three links can not be ignored.