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根据财政部、对外贸易经济合作部、国家税务总局《关于1993年12月31日前批准成立的外商投资企业有关税收政策问题的通知(财税字[1998]184号)和《国家税务总局关于外商投资企业出口货物若干税收问题的通知》(国税发[1999]189号,以下简称《通知》)文的精神,从2001年1月1日起,我国将对外商投资企业的出口货物全面实施“免、抵、退”税政策。因为从1994年1月1日起,我国税收制度实行了重大改革。新税制实施后,外商投资企业与国内企业执行统一的流转税,各行业或产品的税收负担进一步趋于合理。但为了保持外商投资企业税收政策的连续性和稳定性,《财政部、国家税务总局关于外商投资企
According to the Circular of the Ministry of Finance, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation on the Relevant Tax Policies on Foreign-funded Enterprises Approved before December 31, 1993 (Cai Shui Zi [1998] No. 184) and the Circular of the State Administration of Taxation on Foreign Investment (January 1, 2001), China will fully implement the export goods of foreign-funded enterprises in accordance with the provisions of the Circular of the State Administration of Taxation on Issues Concerning Certain Certain Taxes on the Export Goods of Enterprises (Guo Shui Fa [1999] No. 189, hereinafter referred to as the “Circular”). Exemption, credit, refund "tax policy. Since January 1, 1994, China’s tax system has undergone major reforms. After the implementation of the new tax system, foreign-invested enterprises and domestic enterprises to implement a unified turnover tax, the tax burden of various industries or products to further rationalize. However, in order to maintain the continuity and stability of the taxation policies of foreign-invested enterprises, the MOF and the State Administration of Taxation on foreign-invested enterprises