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各省、自治区、直辖市和计划单列市国家税务局,外经贸厅(委、局): 为支持外(工)贸企业改制,加强和规范出口货物退(免)税管理,现将外(工)贸改制企业有关退(免)税问题通知如下: 一、本通知所述外(工)贸改制企业是指外(工)贸企业经政府主管部门批准改制成立的不具有企业法人资格、财务独立核算的分公司(以下简称分公司)和由母公司投资控股成立的具有企业法人资格、依法独立承担民事责任、财务独立核算的子公司(以下简称子公司)。二、分公司以总公司的名义收购货物、对外签约、报关出口,由总公司统一申报办理退税。
The State Administration of Taxation and the Office of Foreign Trade and Economic Cooperation (commissions and bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to support the restructuring of foreign (industrial) enterprises and trade enterprises and to strengthen the administration on tax refund (exemption) of exported goods, The notice regarding the refund (exemption) of trade reform enterprises is as follows: I. The foreign (industrial) trade reform enterprises mentioned in this circular refer to the non-corporate legal persons and financial independences established by foreign (industrial) trade enterprises approved by the government departments in charge of restructuring. (Hereinafter referred to as the branch) and a subsidiary with the legal entity qualification established by the parent company to invest and control and bear independent civil liability and financial independent accounting according to law (hereinafter referred to as the subsidiary). Second, the branch office in the name of the acquisition of goods in the company, the external contract, the declaration of exports, unified reporting by the head office for tax rebates.