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“免、抵、退”税是出口退税的一种主要方式,思路新颖、设计科学,但较为复杂,涉及出口货物销售收入及运费、保险费的处理、佣金处理、退关处理,特别是“免、抵、退”额计算复杂,令人费解。研究从出口退税理论的角度对它作深层次的剖析,对“免、抵、退”税核算的基本内容作简要阐述,并分析了免抵退税存在的问题,提出有针对性的建议。
Tax exemption, tax rebate and tax rebate is one of the major ways of export tax rebate. The new ideas and scientific design are more complex and involve the handling of export sales revenue, freight charges and insurance premiums, commissions and customs clearance, and in particular the “ Free, arrived, retreat ”calculation of the amount of complex, puzzling. The research analyzes it deeply from the point of view of the export tax rebate theory, and briefly explains the basic content of tax exemption, credit and refund. It also analyzes the existing problems of exemption from tax rebate, and puts forward some pertinent suggestions.