论文部分内容阅读
在现实出口退税工作中，由于“免抵退”税政策比“先征后退”政策具有更多的优越性和易为外资所接受，我国对外资生产企业全面实行“免抵退”税政策的工程正在迅速铺开。2002年，珠海市将对所辖外资生产企业全面执行“免抵退”税政策。也就是说，原来执行“先征后退”政策的企?
In the actual work of export tax rebates, due to the fact that the “exempt from deferral” tax policy has more superiority than the policy of “first levying and retreating” and is easily accepted by foreign capital, China’s full implementation of the “exempt from deferral” tax policy on foreign-funded manufacturing enterprises The project is rapidly spreading. In 2002, Zhuhai Municipality will fully implement the “exempt from retreat” tax policy on foreign-funded manufacturing enterprises under its jurisdiction. In other words, the original implementation of the “first sign back” policy?