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十九、企业在国内采购并运往境外作为在国外投资的货物,应于货物报关出口后向当地主管出口退税的税务机关报送《出口货物退(免)税申报表》,并提供下列单证及资料:(一)对外贸易经济合作部及其授权单位批准其在国外投资的文件(影印件)Z(二)在国外办理的企业注册登记副
Article 19 Enterprises procuring and transporting goods domestically as foreign-invested goods shall submit the “Return (Exemption) Tax Return of Export Goods” to the local tax authorities that are responsible for the export tax rebate after export of the goods declaration and provide the following documents And information: (1) Documents approved by the Ministry of Foreign Trade and Economic Cooperation and its authorized agencies for its investment abroad (photocopies) Z (2) Registration of enterprises handled abroad