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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,广东海关分署,各直属海关:为缓解我国石油行业的困难,经国务院批准,决定对国家计划内出口的原油实行退税。现将有关问题通知如下:一、享受出口退税的原油范围,为国家经贸委下达的国家计划内出口的原油,但不包括国家无偿援助出口的原油。国家无偿援助出口的原油继续按照现行有关的税收政策执行,出口不退税。二、退税率为13%。三、本通知从1999年9月1日起执行,具体执行日期按“出口货物报关单出口退税证明联”上海关注明的离境日期为准。
Provinces, autonomous regions, municipalities directly under the Central Government, and separately designated municipal departments of finance (bureaus), the State Administration of Taxation, the Guangdong Customs Sub-Administration, and the directly subordinated customs offices: In order to alleviate the difficulties of China’s oil industry, the State Council approved the decision to implement a tax rebate on crude oil exported from the national plan. The relevant issues are hereby notified as follows: 1. The scope of crude oil that enjoys export tax rebates is the crude oil exported within the national plan issued by the State Economic and Trade Commission, but does not include crude oil exported by the state for grants without assistance. The crude oil exported by the state to aid exports continues to be implemented in accordance with the current relevant tax policies, and exports are not refundable. Second, the tax rebate rate is 13%. 3. This notice shall be implemented as of September 1, 1999. The specific date of execution shall be based on the date of departure specified by Shanghai Customs on the basis of the export tax rebate certificate for export goods declarations.