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为了促进外商投资企业的发展,鼓励外商投资企业产品参与国际市场的竟争,我国对外商投资企业出口的产品给予税收上的优惠:外商投资企业自营或委托其它单位出口的产品(不含原油、成品油和国家另有规定者——下同),就地免征工商统一税;外商投资企业生产的出口产品,由外贸企业收购出口的,出厂销售时缴纳工商统一税,外贸企业产品出口报关后,再退还该产品的增值税(或产品税)和营业税。现行出口退、免税办法,在执行中存在以下几个方面问题:
In order to promote the development of foreign-invested enterprises and encourage the competition of foreign-invested enterprises’ products in the international market, our country grants tax concessions to the products exported by foreign-invested enterprises: products that are self-operated or entrusted by other enterprises for export (excluding crude oil , Refined oil and other provisions of the state - the same below), the local exemption from industrial and commercial tax; export-oriented products manufactured by foreign-invested enterprises purchased by foreign trade enterprises for export, the factory sales paid industrial and commercial uniform tax, exports of foreign trade products After customs clearance, and then return the product value added tax (or product tax) and sales tax. The existing export tax refund and tax exemption measures have the following problems in implementation: