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第八届全国人大常委会第五次会议决定,1993年12月31日前已批准设立的外商投资企业,改征增值税、消费税、营业税而增加税负的,经企业申请,税务机关批准,在已批准的经营期内,最长不超过五年,退还其因税负增加而多纳的税款。此项政策刚刚实施,有些问题很值得探讨。 一、在享受“退还税款”的期间内,应跨年度逐年平衡计算税负变动。
The Fifth Session of the Eighth National People’s Congress decided that the establishment of foreign-invested enterprises that have been approved before December 31, 1993, to increase the tax burden on value added tax, consumption tax and sales tax may be approved by the tax authorities after approval by the tax authorities The approved business period, up to a maximum of five years, to refund its tax due to tax increases and more. This policy has just been implemented and some issues are worth exploring. First, enjoy the “tax refund” period, the year-by-year balance of tax should be calculated changes.