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一、出口货物适用增值税政策分析《国家税务总局关于出口货物退(免)税若干问题的通知》(国税发[2003]139号)第十条规定:“生产企业出口实行简易办法征税的货物,免征增值税,出口的其他货物实行免、抵、退税办法。”该规定自2003年1月1日起执行。但是,《国家税务总局关于发布<出口货物劳务增值税和消费税管理办法>的公告》(国家税务总局公告2012年第24号)废止了《国家税务总局
I. Analysis of Applicable Value-added Tax Policies on Exported Goods Article 10 of the Circular of the State Administration of Taxation on Several Issues Concerning the Tax Rebate (Exemption) of Export Goods (Guo Shui Fa [2003] No. 139) states: “The export of manufactured goods shall be subject to a simple method of taxation Of the goods, exempt from value-added tax, the export of other goods to implement exemption, credit, tax rebate. ”The provisions of the January 1, 2003 implementation. However, the “Notice of the State Administration of Taxation on Issuing the Measures for the Administration of the Value-added Tax and the Consumption Tax on the Export Goods and Services” (State Taxation Bureau Notice No. 24 of 2012)