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各省、自治区、直辖市和计划单列市国家税务局:为贯彻落实国务院出口退税机制改革,加强出口货物退(免)税管理,做好2003年度出口货物退(免)税工作,经研究,决定自2004年1月1日至2004年3月31日期间,开展2003年度出口货物退(免)税清算工作。现将有关事项通知如下:一、2003年度出口货物退(免)税清算工作恰逢出口退税机制改革的关键时期,做好此项工作是贯彻落实《国务院关于改革现行出口退税机制的决定》(国发[2003]24号)的重要前提和保障,关系到
State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities specifically designated in the Plan: In order to implement the reform of the export tax rebate mechanism of the State Council, strengthen the administration on the tax refund (exemption) of export goods and do a good job in the tax refund (exemption) of export goods for 2003, January 1, 2004 to March 31, 2004 to carry out 2003 export tax rebate (exemption) tax liquidation work. The relevant matters are hereby notified as follows: 1. The liquidation of tax rebates (exemptions) for export goods in 2003 coincides with the crucial period of the reform of the export tax rebate mechanism. Doing this work is the key to implementing the “Decision of the State Council on Reforming the Current Export Tax Refund System” Guo Fa [2003] No. 24) the important premise and protection, related