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为了鼓励我国产品出口,解决目前出口退税政策中存在的问题,加强出口货物退(免)税管理,国家税务总局最近对出口货物退(免)税有关问题规定如下: 一、凡利用外国政府贷款和国际金融组织贷款建设的项目,招标单位须在招标前将贷款的性质、规模、项目等经当地国家税务局上报国家税务总局核准后,其中标的机电产品方可办理退税。中标机电产品的范围以对外贸易经济合作部制定的《机电进出口商
In order to encourage the export of China’s products, resolve existing problems in export tax refund policies, and strengthen the management of tax refund (exemption) of exported goods, the State Administration of Taxation recently stipulated the following issues relating to export tax rebate (exemption): 1. Where foreign government loans are used For projects that are financed by international financial organizations and loans, the tendering unit must submit the approval of the local taxation bureau to the State Administration of Taxation for the nature, scale, and projects of the loans before the bidding, and the subject mechanical and electronic products may apply for tax refunds. The scope of the successful mechanical and electrical products has been established by the Ministry of Foreign Trade and Economic Cooperation.