国家税务总局发布《关于出口货物劳务增值税和消费税有关问题的公告》(下)

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(接上期)八、出口企业或其他单位出口适用增值税免税政策的货物劳务,在向主管税务机关办理增值税、消费税免税申报时,不再报送《免税出口货物劳务明细表》及其电子数据。出口货物报关单、合法有效的进货凭证等留存企业备查的资料,应按出口日期装订成册。九、以下出口货物劳务应按照下列规定留存备查合法有效的进货凭证:(一)出口企业或其他单位从依法拍卖单位购买货物出口的,将与拍卖人签署的成交 (Connected to the period) Eight, export enterprises or other export VAT value-added tax policies applicable to goods and services, to the competent tax authorities to apply for VAT, consumption tax declaration, no longer submitted “duty-free export goods labor schedules” and its electronic data. Export declaration of goods, legal and valid purchase vouchers and other retained information for future reference should be bound by the export date into a book. Nine, the following export goods and services should be retained in accordance with the following provisions for verification of valid purchase certificate: (A) the export business or other units from the auction unit according to law to purchase goods exports, the auctioneer will sign the transaction
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