问题的提出 现行对进料加工企业实行的“免抵退”税管理,大部分采用“购进法”计算,即无论有无出口,企业当期进口的免税原材料均全额纳入“免抵退”计算过程。那么,企业是如何避税的呢?为了便于说明,笔者举例予以说明 。 例 1 :境内某企业与境外母公司进行进料加工对口贸易。假 Issues raised At present, the “exemption from deferral” tax administration practiced by the feed processing enterprises is mostly calculated by the “Purchase Law”, that is, the tax-exempt raw materials imported by the enterprises in the current period are all included in the “exempt from deferral” calculation process. So, how is the tax avoidance? To illustrate, I give an example to illustrate. Example 1: An enterprise in the territory undertakes import processing and counterpart trade with its overseas parent company. false