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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、新疆生产建设兵团财务局: 为了提高出口退税工作效率,在加强管理的同时简化手续,加快退税进度,进一步支持我国外贸出口,在目前金税工程日趋完善和增值税管理不断加强的基础上,财政部、国家税务总局决定,对出口企业从增值税一般纳税人购进的出口货物不再实行增值税“税收(出口货物专用)缴款书”或“出口货物完税分割单”(以下简称增值税专用税票)管理的规定。具体通知如下: 一、2004年6月1日以后报关出口(以出口报关单上注明的出口日期为准,下同)的货物,凡增值税专用发票是
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps: In order to improve the efficiency of export tax rebates work, the procedures should be simplified while simplifying procedures, speeding up tax refund progress and further supporting China’s foreign trade exports At present, on the basis of the current perfection of gold and taxation projects and the continuous strengthening of value-added tax management, the Ministry of Finance and the State Administration of Taxation decided that no value-added tax should be imposed on export goods purchased by export enterprises from value-added taxpayers in general (“ Dedicated) Contribution Book ”or“ Export Tax Duty Divided by Single ”(hereinafter referred to as VAT special tax) management requirements. Specific notice as follows: First, June 1, 2004 after the export declaration (export declaration specified on the export declaration date, the same below) the goods, where the VAT invoice is