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我国许多经济建设项目,经常利用国际贷款援助进行建设,往往采用国际招标。国家为了鼓励国内生产企业参与竞标,国家税务总局印发了《出口货物退(免)税若干问题的具体规定》(国税发[1999]101号)规定对此类项目,国内具有自营出口权的生产性企业中标的机电产品,可以视同出口,享受出口退税的优惠政策。生产性企业如何利用好税收
Many of our economic construction projects, often using international loans to aid the construction, often using international bidding. In order to encourage domestic production enterprises to participate in the bidding, the State Administration of Taxation issued the “Specific Provisions on Certain Issues Concerning the Tax Refund (Exemption) on Export Goods” (Guo Shui Fa [1999] No. 101) stipulating that for such projects, the country has the right of self-export Producers won the bid of mechanical and electrical products, export can be treated as, enjoy the export tax rebate preferential policies. How to Make Use of Taxes for Productive Enterprises