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加强对外商投资企业出口产品免税的管理是一项政策性、业务性、技术性很强的工作。1990年底,我们在对重庆市外商投资企业出口产品免税的检查中,发现了许多值得注意的问题: 一、名为代理出口,实为外贸收购出口。一家生产玻璃器的中外合资企业,将其产品通过中方股东的外贸公司“代理出口”,该企业向税务机关报送了合资企业与外贸公司签定的代理出口合同、外汇分成协议以及印有外贸公
It is a policy-oriented, business-oriented and highly technical work to strengthen the administration of tax-free products exported from foreign-invested enterprises. At the end of 1990, we noticed many notable issues in our examination of the duty-free products exported by foreign-invested enterprises in Chongqing. First, we are exporting through agency. A Chinese-foreign joint venture that produces glassware will “export” its products through foreign trade companies of Chinese shareholders. The enterprise submits to the tax authorities an agency export contract signed by a joint venture and a foreign trade company, a foreign exchange agreement and a foreign trade agreement printed with foreign trade public