论文部分内容阅读
近期,有一些企业持经委部门技改项目批文和贸易方式为合资合作设备或外资设备物品的报关单要求开证或付汇,这类情况有其可售付汇的合理性和必要性,理由是:技改项目引进设备是企业为了提高产品档次、技术含量,增强竞争力而进行的经营性行为,其资金来源为企业的运营性资金?
Recently, there are some enterprises that hold the approval document of the technological transformation project of the Economic Commission for the People’s Republic of China and the mode of trade as the declaration forms of the joint-venture and cooperative equipment or foreign-capital equipment items require the issuance or payment of foreign exchange. Such cases have the rationality and necessity of their sale and payment of foreign exchange. Is: technical transformation project to introduce equipment is the enterprise in order to improve product quality, technical content, enhance competitiveness of the business activities carried out, the source of funds for the operation of the enterprise funds?