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2013上半年,国家税务总局出台《关于出口货物劳务增值税和消费税管理办法有关问题的公告》(国家税务总局公告2013年第12号,以下简称“12号公告”)和财政部、国家税务总局联合下发《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税[2013]37号,以下简称“37号文”)中附件4《应税服务适用增值税零税率和免税政策的规定》,两个在出口退(免)税方面起到主导性的文件,进一步规范了出口企业退(免)税认定、申报、单证及出口货
In the first half of 2013, the State Administration of Taxation promulgated the “Notice on Relevant Issues on the Administration of Value-added Tax and Consumption Tax on Goods Exported to Goods” (Announcement No 12 of the State Administration of Taxation on December 12, hereinafter referred to as “Announcement No. 12”) and the Ministry of Finance, The State Administration of Taxation jointly issued the “Notice on the Tax Policy on the Reform of the Business Tax for Value Added Tax for Traffic and Transportation and Some Modern Services in the Nation” (Cai Shui [2013] No. 37, hereinafter referred to as “No. 37”) The Regulations on Zero Tax Rates and Tax Exemptions Applicable to Value Added Tax of Taxable Services, two documents that are dominant in the export tax rebate (exemption) and further standardize the tax refund, exemption, export tax exemption, export tax exemption, Export goods