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1997年1~6月,深圳市出口总值达113.7亿美元,比去年同期增长21.01%,其中,一般贸易、国有外贸、远洋贸易分别比去年同期增长40.8%、50.5%和190.9%。在外贸形势较好,出口总值大幅度增长的情况下,却出现我市出口退税下降、出口企业不申报退税的异常现象,截止6月底,全市有出口创汇业务的外贸企业591户,申报退税的只有254户,申报率为42.9%,出口退税累计稽核金额30162万元,比去年同期下降54.6%,实现出口退税29417万元,比去年同期下降78%。为此,我们对深圳较具代表性的10户出口企业今年上半年出口业务情况及有关单证和帐簿进行了抽样检查和分析。
From January to June 1997, the total value of exports in Shenzhen was 11.37 billion U.S. dollars, up 21.01% over the same period of last year. Among them, general trade, state-owned foreign trade and ocean trade increased by 40.8%, 50.5% and 190.9% respectively over the same period of last year. In the situation of a good foreign trade and a substantial increase in the total export value, there was an abnormal phenomenon that the export tax rebate of the city dropped and the export enterprises did not declare the tax rebate. As of the end of June, there were 591 foreign trade enterprises with export-earning business in the city, Only 254 households, the declaration rate was 42.9%. The accumulated amount of the export tax rebate inspection was 301.62 million yuan, down 54.6% over the same period of last year. The export tax rebate was 294.17 million yuan, down 78% over the same period of last year. To this end, we conducted a sample inspection and analysis on the export business of the 10 representative exporters in Shenzhen in the first half of this year, as well as relevant documents and books.