论文部分内容阅读
本文拟就如何改善我国进出口贸易的征退税法律措施谈点粗浅的看法。 一、改善出口产品的税收法律措施 (一)对出口产品实行金额退还(免除)流转税(包括产品税、增值税、营业税,在国外也统称为简接税)制度。流转税属于价内税,就是说流转税是计入产品销售价格的,是产品销售价格的组成部分,因此,对产品征收流转税的多少直接影响该产品价格的高低。对于出口产品来说,其销售价格中所含流转税税金的多少直接关系到该项产品在国际市场上的竞争能力。我国目前对出口产品的生产,有的征收产品税,有的征收增值税。而这两种税的出口退税制度是不同的。现行税法规定:外贸企业和其他单位经营出口的已税产品,除原油、
This article is about how to improve China’s import and export trade levying tax legal measures talk superficial view. First, to improve the export tax revenue legal measures (A) of the export value of the implementation of the amount of refund (exemption) turnover tax (including product tax, value added tax, sales tax, also referred to as a brief tax connection in foreign countries) system. Turnover tax is the price tax, which means that turnover tax is included in the product sales price, is an integral part of the product sales price, therefore, the amount of tax levied on the product directly affects the price level of the product. For export products, the sales tax contained in the amount of turnover tax directly relates to the product’s competitiveness in the international market. At present, China’s production of export products, some levied product taxes, and some levy value-added tax. The two types of tax export tax rebate system is different. The current tax law provides that: foreign trade enterprises and other units of export taxable products, in addition to crude oil,