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国家税务总局关于印发《增值税小规模纳税人出口货物免税管理办法(暂行)》的通知一、小规模纳税人应于货物报关出口之日(以出口货物报关单上注明的出口日期为准,下同)次月起四个月内的各申报期内(申报期为每月1-15日),持相关资料到主管税务机关(负责出口退税业务的部门或岗位)按月办理出口货物免税核销申报,并同时报送出口货物免税核销电
Circular of the State Administration of Taxation on Printing and Distributing the “Administrative Measures on the Exemption of Export Goods of Small-Scale Taxpayers in Value-Added Tax (Interim)” I. Small-scale taxpayers shall, on the date of declaration of export of goods (based on the date of export indicated on the declaration of export goods , The same below) Within four months after the next month within the reporting period (reporting period is from January 1 to January 15), with the relevant information to the competent tax authorities (responsible for the export tax rebate business departments or positions) for export goods on a monthly basis Tax-exempt verification declaration, and at the same time report the export tax-free write-off of electricity