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“假出口”(或称间接出口、进口替代)产品,是指中国企业(包括外商投资企业)生产并在国内销售给外商投资企业生产出口产品所需的原材料、零配件、元器件和包装物料等(简称原材料,下同)。现行税收政策规定:外商投资企业生产出口产品所需的原材料,如从国外进口则可免征工商统一税和进口关税;而在国内购买使用中国企业(包括外商投资企业)生产的原材料,则要负担生产环节已纳的产品税、增值税或工商统一税,如从非生产部门购买还要负担营业税,已在最终产品出口时,这些原材料所含税金不能退还。
“False export” (or indirect export or import substitution) products refer to the raw materials, spare parts, components and packaging materials required by Chinese enterprises (including foreign-invested enterprises) and sold domestically to foreign-invested enterprises for export products (Referred to as raw materials, the same below). The existing taxation policy stipulates that raw materials required for the production of export products by foreign-invested enterprises can be exempted from uniform tax on industrial and commercial taxes and import duties if they are imported from abroad, while the purchase of raw materials used by Chinese enterprises (including foreign-invested enterprises) domestically to produce raw materials Taxes on product taxes, value-added tax, or consolidated industrial and commercial taxes that have been paid for the production process are borne by the business tax if they are purchased from non-production sectors. Taxes on the raw materials that have been exported in the final product can not be refunded.