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外企采购国产设备试行退税 11月1日:外商投资企业在投资总额内采购国产设备,如该类设备属免税目录范围,可全额退还国产设备增值税。从今年9月1日起,对已办理税务登记的外商投资企业包括中外合资企业、中外合作企业采购的国产设备,若同时具备以下两个条件的,可享受全额退税。首先,必须是以货币购进的未使用过的由我国境内企业生产的设备,不包括实物投资和无形资产投资;其次,必须是在税务机关核定退税投资总额内且在今年9月1日后购进的国产设备。
November 1: Foreign-invested enterprises purchasing domestic-made equipment within the total investment, such as such equipment is a duty-free directory range, a full refund of domestic equipment VAT. Starting from September 1 this year, foreign-invested enterprises that have already handled tax registrations, including Sino-foreign joint ventures and domestic equipment procured by Chinese-foreign cooperative enterprises, can enjoy a full refund if they meet the following two conditions at the same time. First of all, must be purchased by currency unused domestic equipment produced by domestic enterprises, excluding physical investment and investment in intangible assets; secondly, must be tax authorities approved the total tax rebate investment and purchased after September 1 this year Into the domestic equipment.