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为了支持国有大中型企业技术改造,国家决定在“九五”期间对国有大中型企业技改项目进口国内不能生产的设备(包括仪表、仪器及技术软件),在照章纳税后,企业可申请退还8个百分点的进口环节增值税,并将所退还的税款作为国家对企业的资本金注入。核定退还进口环节增值税每季度进行一次。具体按企业隶属关系每季度将正式对外签约的项目汇
In order to support the technological transformation of state-owned large and medium-sized enterprises, the state decides to import equipment (including instruments, instruments and technical software) that can not be produced domestically by large and medium-sized state-owned enterprises during the “95 ” period. After paying taxes according to regulations, Apply for a refund of 8% of the import value-added tax, and refund the tax as a national capital injection into the enterprise. The VAT refund approved for importation is conducted quarterly. Specific quarterly by business affiliations will be the formal signing of the project foreign exchange