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为了适应新的工商税制的要求,加强出口货物的税收管理,国家税务总局决定改进出口货物专用缴款书管理办法。现将有关问题通知如下: 一、出口企业直接从生产企业收购消费税应税货物用于出口的,由生产企业所在地税务机关在征税时开具《出口货物消费税专用缴款书》(以下简称“专用税票”)。
In order to meet the requirements of the new industrial and commercial tax system and strengthen the tax administration of exported goods, the State Administration of Taxation decided to improve the management of special contributions for export goods. The relevant issues are hereby notified as follows: I. Export enterprises purchasing consumable goods directly from manufacturing enterprises for export shall issue “Dedicated Contributions on Consumption Tax on Export Goods” (hereinafter referred to as the “Dedicated Payment Certificate”) when the tax authorities where the manufacturing enterprises are located are collecting taxes, Tax stamp ").