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各省、自治区、直辖市、计划单列市时政厅(局)、国家税务局,新疆生产建设兵团财务局: 针对有关地区在执行出口退税政策中反映的一些问题,经研究,现将出口货物退(免)税若干具体问题规定如下: 一、《财政部、国家税务总局关于调整出口货物退税率的补充通知》(财税[2003]238号)第四条所述“……外商投资企业采购符合退税条件的国产设备……”是指:1、在2002年3月31日前批准的外商投资企业,符合《国务院关于调整进口设备税收政策的通知》(国发[1997]37号)中规定的《外商投资产业指导目录》(鼓励类和限制乙类)的投资项目,来购国产设备准予退税;2、在2002年4月1日以后批准的外商投资企业,符合原国家计委、原国家经贸委、原外经贸部联合发布的《外商投资产业指导目录》(第21号令)中鼓励外商投资产业目录的投资项目,采购国产设备准予退税。不予退税的设备范围以国务院《外商投资项目不予免税的进口商品目录》为准。
In response to some problems reflected in the implementation of the export tax rebate policy in the relevant regions, the study shows that the export goods will be exempt ) Several specific tax issues are stipulated as follows: I. “Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Tax Refund Rate of Export Goods” (Cai Shui [2003] No. 238) Article 4 “...... Foreign-invested enterprises’ procurement complies with the tax refund conditions Of domestic equipment ...... ”means: 1. The foreign-invested enterprises approved before March 31, 2002 are in compliance with the provisions of the“ Circular of the State Council on Adjusting the Tax Policy on Imported Equipment (Guo Fa [1997] No. 37) (Encouraged and restricted Category B) investment projects, to purchase domestic equipment to allow tax rebates; 2, after April 1, 2002 approved the foreign-invested enterprises, in line with the former State Planning Commission, the former State Economic and Trade Commission , The Catalog for the Guidance of Industries with Foreign Investment (No. 21) issued jointly by the former Ministry of Foreign Trade and Economic Cooperation, and the procurement of domestic-made equipment to grant tax rebates. The scope of equipment not subject to tax refund shall be subject to the State Council’s ”Catalog of Import Commodities Not Exempted from Taxes on Foreign Investment".