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我国现行增值税退(免)税政策对生产企业出口货物有不同的优惠规定,但实务中部分生产企业出现采用出口非自产货物申报免抵退税的不当行为,存在一定的税收风险,对此应该加强风险防控。
The current tax refund (exemption) policy of value added tax in China has different preferential policies on the export of manufactured goods. However, some manufacturing enterprises in China have some inappropriate behaviors such as exemption from tax rebate by exporting non-self-produced goods, and there is a certain tax risk. This should strengthen risk prevention and control.