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对外商业贸易活动是我国生产总额增长的主要动力之一,对我国的经济增长及可持续发展具有重要意义。伴随着RMB入世,出口贸易变得更加灵活便捷,但鉴于外贸模式与工业模式的税收政策差异,生产企业出口退税问题一直是近年来研究的重点课题。生产企业为了节约成本、提升盈利空间,逐渐开始实施出口退税的纳税筹划,这也将为企业实现利润最大化奠定基础。本文主要基于当前出口纳税筹划模式结合出口退税政策对生产企业出口退税筹划作出详细的介绍与解释,以期对生产公司税负筹划有所启示。
Foreign trade and commercial activities are one of the main engines of growth in the total output of our country and are of great significance to our economic growth and sustainable development. With the advent of RMB into the WTO, the export trade has become more flexible and convenient. However, in view of the differences in the taxation policies between the foreign trade mode and the industrial mode, the issue of export tax rebate for manufacturing enterprises has been a key issue in recent years. In order to save costs and increase profit margins, manufacturing enterprises gradually begin to implement tax planning for export tax rebates, which will also lay the foundation for enterprises to maximize profits. This paper mainly introduces and explains the export tax rebate planning of manufacturing enterprises based on the current export tax planning mode combined with the export tax rebate policy in order to enlighten the tax planning of production companies.